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What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?

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  • Thygesen Jette

    (Department of Law, University of Southern Denmark, Copenhagen, Denmark)

Abstract

In Denmark, the rules on the reimbursement of electricity charges for charging electric cars have been introduced under the provisions of Act No. 1353 of December 21, 2012. Contrary to custom, the rules have not been introduced into the Electricity Tax Act itself, but are only laid down in the Special Act. However, the fact that the rules have given rise to problems of interpretation is due not only to the unusual way in which they were introduced, but also to the ambiguities caused by the legal text itself, and to the way in which the Danish tax authorities administer the rules.

Suggested Citation

  • Thygesen Jette, 2023. "What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 60-75, December.
    • Handle: RePEc:vrs:notajo:v:2023:y:2023:i:1:p:60-75:n:4
    DOI: 10.2478/ntaxj-2023-0004
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