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EU-EnergieKBG EU-Energiekrisenbeitragsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
(1) Der EU-Energiekrisenbeitrag entsteht mit Ablauf des Besteuerungszeitraums.
(2) Besteuerungszeitraum ist das erste nach dem 31. Dezember 2021 beginnende volle Wirtschaftsjahr (Besteuerungszeitraum 1) sowie das darauffolgende volle Wirtschaftsjahr (Besteuerungszeitraum 2). Ein volles Wirtschaftsjahr im Sinne des Satzes 1 umfasst einen Zeitraum von zwölf Monaten.
Quelle: BMJ
Import: