TAILIEUCHUNG - Sustainable Growth and Applications in Renewable Energy Sources Part 7

Tham khảo tài liệu 'sustainable growth and applications in renewable energy sources part 7', kỹ thuật - công nghệ, cơ khí - chế tạo máy phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Taxes Incentives to Promote Res Deployment The Eu-27 Case 111 The CCL has to be paid by the electricity suppliers who pass the costs to the industrial and commercial final consumers. To be tax-exempt is required an authorization which may be given only under some conditions which involve consumers suppliers and electricity producer. As requirements in the contract enter the electricity consumer and the electricity supplier an agreement enters the electricity supplier and the electricity producer and some obligation of the electricity producer with the Office of Gas and Electricity Markets. In Netherlands electricity from RES is granted by a reduction of the ecotax if it is produced within and outside the Netherlands but with the condition that has to be supplied to Dutch. All technologies used for the generation of electricity from RES are promoted. Finally in Finland the consumption of electricity from RES is also taxable by the excise duty electricity. Nevertheless all operators of plants generating electricity from RES are entitled to a subsidy by statutory law in order to offset the tax they must pay which normally is transferred to the consumer. So this subsidy is used to reduce the price of renewable energies. The application for the subsidy has to be lodged with the Customs District of the area of the domicile of the power plant and no subsidy is paid when the volume of electricity referred to in the application is small. 3. Tax incentives to promote RES for H C This section shows the main tax incentives used to promote RES for H C by EU-27 countries up to 2009. Although subsidies is the most widely used instrument to promote RES for H C twelve MSs have used tax incentives as deductions exemptions and reduced tax rates Cansino et al. 2011 . In addition to subsidies RES H C are often promoted through a range of tax incentives although with a lower intensity compared with green electricity and biofuel promotions Cansino et al. 2011 and Uyterlinde et al. 2003 .

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