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StromStG Stromsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Energie- & Umweltrecht
(1) Eine Steuerentlastung wird auf Antrag gewährt für nachweislich nach § 3 versteuerten Strom, der
- 1.
- durch ausländische Streitkräfte eines anderen Mitgliedstaats der Europäischen Union oder ihr ziviles Begleitpersonal entnommen worden ist oder
- 2.
- für die Versorgung ihrer Kasinos oder Kantinen entnommen worden ist,
(2) Entlastungsberechtigt ist derjenige, der den Strom unmittelbar zu dem begünstigten Zweck geleistet hat.
Quelle: BMJ
Import: