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Germany · Law · Gesetzgebung

14/4218

Law introducing a remuneration of mineral oil tax for agriculture and forestry (Agricultural Diesel Act - AgrdG) (G-SIG: 14019435)

enactedGermany· German Bundestag· DE

Introduced

18 August 2000

Last action

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Status

Verkündet

Sponsors

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Subjects

Discovery layer

Source updated

26 July 2022

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Summary

<b>Reference:</b> See also D093 <br><br><b>European impulses:</b> Art. 8 Directive 92/81/EEC of October 19, 1992 on the harmonization of excise duties on mineral oils (OJ No. L 316 S. 1) <br><br><b>Content:</b> Introduction of a partial reimbursement of mineral oil tax for agricultural and forestry companies (0.23 DM in 2001, 0.35 DM in 2003), among other things to compensate for differences in competition in the EU, equality School and disabled transport using local public transport; Amendment to Section 25 and addition of Sections 25b to 25d of the Mineral Oil Tax Act, repeal of the Agricultural Gasoil Use Act. This results in reduced tax revenues amounting to 700 million DM per year. <br><br><b>Changes due to the committee recommendation:</b> Editorial changes, inclusion of beekeeping in the tax refund. <br><br><b>Secondary keywords:</b> Agricultural Gasoil Use Act/Repealment by Agricultural Diesel Act * Mineral Oil Tax Act/Change to § 25, insertion of §§ 25b to 25d MinöStG regarding Agricultural Diesel Act * Training traffic/Equality with public transport

Machine translation from German. The official text remains authoritative.

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Documents

16 official files

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