Tag Archive for 'nuclear fuel rod tax'

CJEU Declares German Nuclear Fuel Rod Tax Compatible with EU Law – German Constitutional Court Decision Still to Come

Today the Court of Justice of the European Union (CJEU) issued a judgement that declared the German nuclear fuel rod tax (KernbrStG) compatible with EU law. The judgement did not come as much of a surprise as Advocate General Maciej Szpunar had already delivered a similar opinion in February. For the German nuclear power operators, however, it is another setback, leaving them only the hope that the pending lawsuit with the Federal Constitutional Court in Karlsruhe will have a favourable outcome.

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EU Advocate General Argues Against RWE and E.ON in Case About Nuclear Fuel Rod Tax – CJEU and Federal Constitutional Court Still Have to Decide

The fight of German nuclear power plant operators RWE and E.ON against the nuclear fuel rod tax suffered a setback. Yesterday, Advocate General Maciej Szpunar delivered an opinion for the Court of Justice of the European Union (CJEU) in which he said that the tax neither violated EU legislation on energy products including electricity nor on excise taxes. He also dismissed a violation of EU state aid law and the Euratom Treaty. CJEU is not bound by his opinion and still has to decide. Besides, legal action against the nuclear fuel rod tax is still pending at the Federal Constitutional Court in Karlsruhe. The multi-billion legal fight is therefore not over yet.

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Fiscal Court of Hamburg Orders Preliminary Refund of Nuclear Fuel Rod Tax in 27 Cases Totalling EUR 2.2 bn

In 27 preliminary injunction proceedings (Eilrechtsanträgen) brought by five nuclear power plant operators, the Fiscal Court of Hamburg ordered various Main Customs Offices (Hauptzollämter) to preliminarily refund EUR 2.2 billion paid as nuclear fuel rod taxes.

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E.ON Announces Earlier Closure of Grafenrheinfeld Nuclear Power Plant

E.ON today communicated its intention to shut down the Grafenrheinfeld nuclear power plan in May 2015.  This would be 7 months before the closure will be due under the German nuclear power exit decision.

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Fiscal Court of Hamburg to Ask for Preliminary Ruling from CJEU on Compliance of Nuclear Fuel Rod Tax with European Law

The Fiscal Court of Hamburg has decided to refer a case concerning the legality of the German nuclear fuel rod tax to the Court of Justice of the European Union (CJEU) for a preliminary ruling to clarify compatibility with European law.

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Fiscal Court of Hamburg Issues Order for Reference to BVerfG Regarding Nuclear Fuel Rod Tax

The Fiscal Court of Hamburg issued an order for reference (Vorlagebeschluss) to the Federal Constitutional Court (BVerfG) in a case concerning the nuclear fuel rod tax that applies since 1 January 2011. The competent 4th Senate was convinced of the unconstitutionality of the underlying nuclear fuel rod tax law. Therefore it referred the case to the Federal Constitutional Court, which has the sole competence to decide about the unconstitutionality in a so-called Normenkontrollverfahren (Concrete Review Proceedings of the Constitutionality of Statutes – Art. 100 Basic Code), the Fiscal Court informed in a press release.

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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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Hamburg Finance Court: Constitutionality of Nuclear Fuel Rod Tax Seriously Doubtful

In a preliminary injunction procedure, the 4th Senate of the Finance Court of Hamburg expressed serious doubt as to the legality of the nuclear fuel rod tax that is levied as of 1 January 2011. The court therefore granted preliminary relief to a nuclear power plant operator.

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EnBW to Take Legal Action Against Nuclear Fuel Rod Tax

After changing nuclear fuel rods in the course of an inspection in unit 2 of its Philipsburg nuclear power plant, EnBW AG filed a tax return pursuant to the Nuclear Fuel Rod Tax Act. At the same time EnBW announced to take legal action against the tax assessment.

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RWE and E.ON File Lawsuit Against Nuclear Fuel Rod Tax

According to media reports, RWE AG and E.ON AG filed a lawsuit against the nuclear fuel rod tax levied on newly installed rods in their jointly operated nuclear power plant Gundremmingen.

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