Energy tax and electricity tax transparency ordinance
| Basic data | |
|---|---|
| Title: | Ordinance on the implementation of publication, information and transparency obligations under Union law in the Energy Tax and Electricity Tax Act |
| Short title: | Energy tax and electricity tax transparency ordinance |
| Abbreviation: | EnSTransV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Electricity and energy tax law |
| References : | 612-20-4 |
| Issued on: | May 4, 2016 ( BGBl. 2016 I p. 1158 ) |
| Entry into force on: | May 18, 2016 |
| Last change by: |
Art. 6 G of June 22, 2019 ( Federal Law Gazette I pp. 856, 863 ) |
| Effective date of the last change: |
July 1, 2019 at the earliest (to be announced) (Art. 7 G of June 22, 2019) |
| GESTA : | D022 |
| Weblink: | Text of the regulation |
| Please note the note on the applicable legal version. | |
The Energy Tax and Electricity Tax Transparency Ordinance (EnSTransV for short) is a German ordinance that stipulates that companies that have received tax refunds on taxes and duties in the energy sector must notify the competent main customs office . This notification and notification obligation has been in effect since July 1, 2016 and affects all companies that take advantage of tax breaks under energy and electricity tax law.
All tax concessions granted from July 1, 2016 in the field of energy and electricity tax law are notifiable. The information, publication and transparency requirements of the EU -Beihilferechts require that all state aid granted in the EU must be published, 500,000 EUR per calendar year exceed. Companies that take advantage of tax breaks under energy and electricity tax law must therefore from now on always declare to the competent main customs office by 30 June of the following year which subsidies are granted to them in order to enable the publication of the relevant state subsidies and their recipients.
The obligation to notify and provide a declaration can be circumvented by applying for a three-year exemption if the tax relief concerned has not exceeded an annual volume of EUR 150,000 in each of the past three calendar years. An application must be made for each tax benefit used.
The obligation to notify only applies to tax breaks that are considered state aid under EU law. This includes, in particular, the relief for companies in the manufacturing industry according to § 9b and § 10 StromStG, as well as the so-called peak compensation.
Web links
- Customs registration portal for EnSTransV