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EnSTransV Energiesteuer- und Stromsteuer-Transparenzverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
(1) Ordnungswidrig im Sinne des § 66c Absatz 1 des Energiesteuergesetzes handelt, wer vorsätzlich oder leichtfertig
- 1.
- entgegen § 3 Absatz 2 eine Erklärung oder eine Anzeige nicht, nicht richtig, nicht vollständig oder nicht rechtzeitig abgibt oder
- 2.
- einer vollziehbaren Anordnung nach § 4 Absatz 4 oder § 5 Absatz 3 zuwiderhandelt.
(2) Ordnungswidrig im Sinne des § 14 Absatz 1 des Stromsteuergesetzes handelt, wer vorsätzlich oder leichtfertig eine in Absatz 1 bezeichnete Handlung in Bezug auf eine Steuerbegünstigung nach dem Stromsteuergesetz begeht.
Quelle: BMJ
Import: