Nuclear fuel tax reverts to German courts
The tax levied on nuclear fuel in Germany does not contravene European law. This was the conclusion of the European Court of Justice (ECJ) on 4 June. But what about German law and the consequences for nuclear power plant operators across Europe, asks Tobias Leidinger.
The Hamburg Finance Court had doubted whether the country's Nuclear Fuel Tax Act was compatible with European law and submitted questions to the ECJ. The Hamburg case will now resume, as will a constitutional question on the status of the tax as an 'excise duty' and the definition of that under German law as opposed to European law. Meanwhile, the European ruling leaves open that other countries could potentially impose nuclear fuel taxes.