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StromStG Stromsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
Bezieht ein Letztverbraucher Strom aus einem Gebiet außerhalb des Steuergebiets, entsteht die Steuer dadurch, daß der Strom durch den Letztverbraucher im Steuergebiet aus dem Versorgungsnetz entnommen wird. Steuerschuldner ist der Letztverbraucher.
Quelle: BMJ
Import: