Biofuels Corporation Charts

I've just posted this update on iii.co.uk ...

Following my last post, I've reviewed a more recent German website - document dated November 2006 - and it appears to say that admixtures will now be taxed at the much reduced rate of €0.071 per litre beyond the quota of 4.4% biodiesel content by energy (5% by volume - ie. B5). This tax rate will also increase year-by-year up to 2012, by which time it will be €0.449 per litre for admixture.

This latest change to the German tax regime will further enhance the incentive to sell as much biodiesel as possible and increase the profit margin for producers and distributors alike.



Google's translation of the relevant section is as follows:

Principles of the taxation:

The taxation takes place when leaving the tax camp. The tax must of the manufacturer with the sales are announced and on request fully or partly one issues. The tax registration and - discharge has after official forms to take place (§ 94 EnergieStG DATA PROCESSING draft). The official Forms are present predominantly during the federal customs administration (www.zoll-d.de). Information over the procedure of the taxation regarding the individual case are also with the responsible general customs office available. After discharge the following control items per litre result in the case of pure bio Diesel for use as fuel (§ 50 paragraph 3 sentence 3 No. 1 in connection with § 2 paragraph 1 No. 4 energy tax law (EnergieStG)) in each case to the indicated date:

· 01.08.2006 47 cent minus 39,9 cent = 7.1 cent
· 01.01.2008 47 cent minus 33,6 cent = 13.4 cent
· 01.01.2009 47 cent minus 27,3 cent = 19.7 cent
· 01.01.2010 47 cent minus 21,0 cent = 26.0 cent
· 01.01.2011 47 cent minus 14,7 cent = 32.3 cent
· 01.01.2012 47 cent minus 2,1 cent = 44.9 cent