EnBW submits self-assessment return for the nuclear fuel rod tax and will file an action

Karlsruhe. EnBW Kernkraft GmbH (EnKK) filed its tax returns with the appropriate tax authorities, Karlsruhe principal customs office, within the given deadline on the basis of the German Nuclear Fuel Rod Tax Act. Inspections had previously been completed at unit 2 of Philippsburg nuclear power plant, in the course of which new fuel rods had been installed, which are subject to nuclear fuel rod tax in Germany.

Having now filed the self-assessment return, EnKK will bring an action against the self-assessment return before the competent tax court in Freiburg.

In recent months EnBW had repeatedly made clear that it has serious doubts as to the legal validity of the nuclear fuel rod tax and reserved the right to take legal action. Having reviewed the matter in detail and considered it intensively, EnKK has now reached the conclusion that it is time to take legal action. This decision was made based on both constitutional law and European law considerations.

External appraisers have confirmed EnBW’s legal opinion that the federal government is not only acting outside its legislative powers, but that the act also stands in contravention of the 2001 nuclear energy consensus. In the latter, the federal government had undertaken with regard to the operators not to take any unilateral measures against nuclear power. According to the wording of the consensus, this expressly applies to tax law as well. Besides these constitutional law aspects of unlawful invasion of property rights and freedom of occupation, EnBW further has serious doubts as to the compliance of the act with European law, as it is not based on either the Excise Directive or the Energy Tax Directive.

“We want to uphold our ambitious plans to expand in the field of renewable energies. The implementation of these plans will, however, also depend on our having the necessary available funds. The nuclear fuel rod tax will cost EnBW a nine-digit figure every year. The nuclear fuel rod tax will cost EnBW a nine-digit figure every year. If we put that amount towards expanding renewable energies, we could take na additional step forward,” says Hans-Peter Villis, EnBW’s CEO.