(German) Nuclear fuel tax 'formally unconstitutional'

[FBaggins]

The clear and final decision announced today by the Hamburg Tax Court (Finanzgericht Hamburg) sends the matter to the Constitutional Court - the only court in Germany that can declare the law invalid. Since January 2011, each gram of fissile nuclear fuel loaded into a reactor has carried a levy of €145 ($196), and this means that nuclear power plants have so far paid around €1.5 billion ($2.0 billion) through the tax.

Notes from the court said there had always been 'considerable doubt' about the legal basis of the tax, which was challenged by utilities soon after the government abandoned their deal on longer operating lives. The tax was upheld by the Stuttgart Tax Court, but labelled doubtful in Hamburg. A government appeal to that decision has kept the tax in effect to date, but today's statement that the Hamburg Tax Court is 'convinced' that the tax is 'formally unconstitutional' will send it to the Constitutional Court.

Germany's constitution specifies the kinds of taxes that federal government can legislate, including excise duties meant to reduce private consumption. The nuclear fuel tax had been put through in that category, but this was ruled wrong because its application did not take any effect on the consumption of the consumer good, electricity. Instead, as supported by official statements made during the legal process, 'the purpose is to siphon off the profits of the nuclear power plant operators.'

http://www.world-nuclear-news.org/NP_Nuclear_fuel_tax_ruled_unconstitutional_3001131.html