Bundesgesetz, mit dem das Elektrizitätsabgabegesetz geändert wird
64. Bundesgesetz, mit dem das Elektrizitätsabgabegesetz geändert wird
Der Nationalrat hat beschlossen:
Das Elektrizitätsabgabegesetz, BGBl. I Nr. 201/1996, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 161/2005, wird wie folgt geändert:
1. In § 1 Abs. 1 Z 1 wird die Wortfolge ?im Sinne des § 7 Z 8 des Elektrizitätswirtschaft- und-organisationsgesetzes (ElWOG)? durch die Wortfolge ?im Sinne des § 7 Abs. 1 Z 11 des Elektrizitätswirtschafts- und-organisationsgesetzes 2010 ? ElWOG 2010, BGBl. I Nr. 110/2010 in der jeweils geltenden Fassung,? ersetzt.
2. In § 2 lautet die Z 1:
?1. a) | Elektrizitätserzeuger, wenn die selbst erzeugte Menge elektrischer Energie, die nicht in das Netz eingespeist, sondern selbst verbraucht wird, nicht größer als 5 000 kWh pro Jahr ist; |
b) | Elektrizitätserzeuger, soweit die aus erneuerbaren Primärenergieträgern selbst erzeugte elektrische Energie nicht in das Netz eingespeist, sondern selbst verbraucht wird, für die jährlich nachweisbar selbst verbrauchte elektrische Energie bis zu einer Menge von 25 000 kWh pro Jahr;? |
3. In § 2 Z 2 wird am Ende der Punkt durch einen Strichpunkt ersetzt.
4. In § 3 Abs. 2 wird die Wortfolge ?im Sinne des § 7 Z 28 ElWOG? durch die Wortfolge ?im Sinne des § 7 Abs. 1 Z 51 ElWOG 2010? ersetzt.
5. In § 5 werden die folgenden Abs. 6 und 7 angefügt:
?(6) Beträgt die monatliche Steuerschuld nicht mehr als 50 Euro, so ist sie jahresweise nur einmal für das gesamte Jahr zu entrichten.
(7) Ist die gesamte Steuerschuld eines Jahres nicht höher als 50 Euro, so wird die Abgabe nicht erhoben.?
6. In § 7 werden die folgenden Absätze 6 und 7 angefügt:
?(6) § 2 Z 1 lit. a in der Fassung des Bundesgesetzes BGBl. I Nr. 64/2014 ist auf Vorgänge nach dem 30. Juni 2014 anzuwenden. § 2 Z 1 lit. b in der Fassung des Bundesgesetzes BGBl. I Nr. 64/2014 ist erstmalig bei der Veranlagung für das Kalenderjahr...
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