Lamp tax
The lamp tax is a tax levied in Germany from 1909 to 1993 on the sale of incandescent lamps . The origins of this tax can be found in the Middle Ages with the taxation of candle wax .
introduction
In 1909 the Reichstag decided to tax incandescent bodies and light bulbs, which initiated the further development of this law.
Illuminant Tax Act
of July 15, 1909 in the version of the announcement of the Reich Chancellor of June 22, 1909. (RGBl. p. 880.)
§ 1.
The following lighting means: electric incandescent lamps and burners for such, incandescent bodies for gas , alcohol, kerosene and similar incandescent lamps, fuel pens for electric arc lamps , mercury vapor lamps and electric lamps similar to them, insofar as they are intended for domestic consumption, are subject to one in the Reich treasury flowing tax.
§ 2.
Amount of tax.
The tax is:
A. For electric light bulbs and burners to such
| a) Carbon filament lamps | b) Metal filament lamps , Nernst lamp burners and other incandescent lamps |
|
|---|---|---|
| for the piece | ||
| 1. up to 15 watts | 5 pfennigs | 10 pfennigs |
| 2. from over 15 to 25 watts | 10 pfennigs | 20 pfennigs |
| 3. from over 25 to 60 watts | 20 pfennigs | 40 pfennigs |
| 4. from over 60 to 100 watts | 30 pfennigs | 60 pfennigs |
| 5. from over 100 to 200 watts | 50 pfennigs | 1 mark |
| 6. for those with higher consumption at a) 25 pfennigs each, at b) 40 pfennigs more for each additional 100 watts or part thereof. | ||
B. For incandescent bodies for gas incandescent lamps and similar lamps: 10 Pfennig for the piece.
C. For fuel pens for electric arc lamps:
- 1. From pure coal: 60 pfennigs for the kilogram.
- 2. Made of charcoal with light additives and for all other burning pens: 1 mark for the kilogram.
D. For burners for mercury vapor lamps and similar lamps up to 100 watts: 1 mark for the piece, for those with higher consumption 1 mark more for each additional hundred watts or part thereof.
Abolition of the tax
In 1990 her tax revenue amounted to DM 160 million (currently equivalent to € 136 million).
The tax was abolished on January 1, 1993 as part of the harmonization of European tax law to avoid distortions of competition . Because of the low tax revenue, the Federal Republic of Germany has not made use of the authorization of Article 1, Paragraph 2 of the European Consumption Tax Directive 2008/118 / EC .
Web links
References
- ↑ From: The journal for gas lighting and related types of lighting as well as for water supply. LII. Volume, No. 33, August 14, 1909
