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Draft Order on the entry into force of Section 2(3) to (6) and Section 6(5) and (6) of the Act on the taxation of CO2e-emissions from ETS sectors (the Emission Tax Act)

Notification Number:

2024/0635/DK (Denmark)

Date received:

22/11/2024

End of Standstill:

25/11/2024

Fiscal Measures:

Yes

Draft Text:

DA BG HR CS NL EN ET FI FR GA DE EL HU IT LV LT MT PL PT RO SK SL ES SV

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Message

Message 001

Communication from the Commission - TRIS/(2024) 3122

Directive (EU) 2015/1535

Notification: 2024/0635/DK

Notification of a draft text from a Member State

Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt

Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna

MSG: 20243122.EN

1. MSG 001 IND 2024 0635 DK EN 22-11-2024 DK NOTIF

2. Denmark

3A. Erhvervsstyrelsen
Langelinje Alle 17
2100 København Ø
Tlf.: +45 35291000
e-mail: notifikationer@erst.dk

3B. Skatteministeriet
Nicolai Eigtvedsgade 28
1402 København K
Tlf.: +45 33923392
e-mail: skm@skm.dk

4. 2024/0635/DK - S90E - Greenhouse gases or gases that deplete the ozone layer

5. Draft Order on the entry into force of Section 2(3) to (6) and Section 6(5) and (6) of the Act on the taxation of CO2e-emissions from ETS sectors (the Emission Tax Act)

6. The draft Order concerns the entry into force of provisions in the Emission Tax Act.

7.

8. The Emission Tax Act introduces a new tax on emitted CO2 for enterprises covered by the EU Emissions Trading System (EU ETS 1). The tax is DKK 375 per tonne of CO2 emitted for the enterprises covered by the EU Emissions Trading System (ETS I) and DKK 125 per tonne of CO2 emitted for mineralogical processes, etc.

The tax relief for mineralogical processes, etc. is State aid approved by the Commission, and thus the relevant provisions are put into effect with an entry into force order.

9. The Emission Tax Act introduces a new tax on emitted CO2 for enterprises covered by the EU Emissions Trading System (EU ETS 1). The tax is DKK 375 per tonne of CO2 emitted for the enterprises covered by the EU Emissions Trading System (ETS I) and DKK 125 per tonne of CO2 emitted for mineralogical processes, etc.

The tax relief for mineralogical processes, etc. is State aid approved by the Commission, and thus the relevant provisions are put into effect with an entry into force order.

10. References in the basic text: Basic texts have been forwarded as part of an earlier notification:
2024/0263/DK

11. No

12.

13. No

14. Yes

15. No

16.
TBT aspects: No

SPS aspects: No

**********
European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu

Disclosed messages

message-id	Year	Number	Country	Type	Title	Date received	Is answer to
110092	2024	3123	COMEuropean Commission	005	Communication Fiscal measures	22-11-2024
110093	2024	3124	COMEuropean Commission	037	Competitiveness analysis	22-11-2024

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