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Europe Sanctions Distribution Act (ESM-Finanzierungsgesetz)
Act Governing the Domestic Distribution of Sanctions Imposed to Ensure Budgetary Discipline in the European Union (Sanctions Distribution Act)
Date of signature: 5 September 2006
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Europe Stabilisation Mechanism Act (Stabilisierungsmechanismusgesetz)
Act on the Assumption of Guarantees within the Framework of a European Stabilisation Mechanism (Stabilisation Mechanism Act – StabMechG)
Date of signature: 22 May 2010 -
Europe ESM Financing Act (ESM-Finanzierungsgesetz)
Act on Financial Participation in the European Stability Mechanism
Date of Signature: 13 September 2012 -
beirat Report by the Advisory Board
In the debate over efforts to reform the EU budget, repeated calls are made (a) to ensure more transparent and fairer burden-sharing and (b) to replace the widespread juste-retour (“just returns”) mindset with a stronger focus on policies that serve the interests of Europe as a whole. This report argues that it is possible to make EU financing practices more transparent and, in this way, to …
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Taxation Fiscal Code (Abgabenordnung)
Working translation of the Fiscal Code (Abgabenordnung), which brings together the rules applying to all taxes as a compendium of general tax law. The Fiscal Code sets out the basic rules on how a tax is determined, to whom the tax applies, and when the tax is to be paid.
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Europe Tax Act relating to Brexit
The Act on Taxation-Related Provisions concerning the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union ( Brexit-Steuerbegleitgesetz , Tax Act relating to Brexit) contains provisions within the Federal Finance Ministry’s area of responsibility that are necessary in connection with the withdrawal of the United Kingdom of Great Britain and Northern …
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Taxation Energy Duty Act (Energiesteuergesetz)
The Energy Duty Act (Energiesteuergesetz) sets out the legal provisions for the duty charged on various forms of energy in Germany. The Act implements the EU Council Directive on the taxation of energy products and electricity (Council Directive 2003/96/EC).
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Taxation Electricity Duty Act (Stromsteuergesetz)
The Electricity Duty Act (Stromsteuergesetz) sets out the legal provisions on the duty charged on electricity in Germany. The Act was introduced as part of the Ecological Tax Reform, which was initiated in 1999.