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By resolution of April 13, 2017, the Second Senate of the German Federal Constitutional Court ruled that the nuclear fuel tax is incompatible with Article 105 (2) in connection with Article 106 (1) No. 2 of the German Basic Law and void. The tax revenues in the total amount of approx. 6.3 billion EUR have to be repaid by the federation (Bund). The nuclear fuel tax imposed from 2011–2016 was designed as an excise duty. Since nuclear fuels are not available for consumptive use by private final ...By resolution of April 13, 2017, the Second Senate of the German Federal Constitutional Court ruled that the nuclear fuel tax is incompatible with Article 105 (2) in connection with Article 106 (1) No. 2 of the German Basic Law and void. The tax revenues in the total amount of approx. 6.3 billion EUR have to be repaid by the federation (Bund). The nuclear fuel tax imposed from 2011–2016 was designed as an excise duty. Since nuclear fuels are not available for consumptive use by private final consumers but are consumed on a preliminary level, the Federal Constitutional Court did not classify the tax as an excise duty. For this reason, it held that the federation lacked legislative power. The narrow interpretation of the types of taxes of Article 106 of the Basic Law and the denial of a right to create taxes has considerable effects on the introduction of new eco-taxes.» weiterlesen» einklappen

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