What are the rules for the reimbursement of electricity tax used to charge electric cars in Denmark, Sweden, and Germany?1

Abstract

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. In this article I will highlight some of the areas where the rules have caused—and continue to cause—problems of interpretation. I will therefore highlight requirements for changing stations; interpretation of the company’s bill and risk; the supply of electricity to the charging point; and the correlation between the reimbursement rule and the electric heating rules, the renewable energy rules, the Danish Value Added Tax Act, and the European internal market rules. In addition, I will explain the rules for the reimbursement of electricity tax for charging electric cars in Sweden and Germany. Finally, I shall examine the possibility of support for the installation of charging points in the three countries.