Tag Archive for 'BFH'

BFH: Utilities Subject to Electricity Tax Despite Inability of Final Customers to Pay

In a judgement handed down in December 2013, but published recently, the Federal Fiscal Court (BFH) ruled that utilities remain subject to the electricity tax even if their customers are unable to pay to the electricity bill (comprising the electricity tax) due to insolvency or death.

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BFH: No Partial Tax Reduction for Private Costs of Building with Rooftop PV Power Plant

In October 2013 the Federal Fiscal Court (BFH) ruled that costs related to a private building not used to generate income were not tax deductible when a solar power plant was operated on the roof, the court informed in a press release dated 19 March 2013.

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BFH Ruling on Earlier Investment Deduction for Start Up Photovolatic Power Plant

In a ruling of 20 June 2012 concerning the installation of a photovoltaic power plant, the Federal Fiscal Court (BFH) has eased the obligations to provide proof for business founders who want to claim a tax deduction for investments.

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BFH Denies Preliminary Injunction Against Nuclear Fuel Rod Tax

In a decision of 9 March 2012 (ref. no. VII B 171/11) the Federal Fiscal Court (BFH) reversed a decision by the Fiscal Court of Hamburg granting a preliminary injunction against the nuclear fuel rod tax. As a consequence, the operator has to pay the tax.

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