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EU-EnergieKBG EU-Energiekrisenbeitragsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
(1) Nach Kapitel III der Verordnung (EU) 2022/1854 des Rates vom 6. Oktober 2022 über Notfallmaßnahmen als Reaktion auf die hohen Energiepreise (ABl. L 261I vom 7.10.2022, S. 1) unterliegen Gewinne nach § 4 Absatz 1 Satz 1 von im Erdöl-, Erdgas-, Kohle- und Raffineriebereich tätigen Unternehmen und Betriebsstätten der Union ungeachtet der Besteuerung nach dem Einkommen- oder dem Körperschaftsteuergesetz einem befristeten obligatorischen EU-Energiekrisenbeitrag.
(2) Dieses Gesetz regelt die Einführung des EU-Energiekrisenbeitrags in Deutschland.
(3) Das Aufkommen steht dem Bund zu und ist entsprechend den Vorgaben gemäß Artikel 17 der Verordnung (EU) 2022/1854 zu verwenden. DerEU-Energiekrisenbeitrag ist eine Steuer im Sinne der Abgabenordnung.
Quelle: BMJ
Import: