EU Advocate General Szpunar submits that taxing only fissionable nuclear materials used for the production of electricity does not constitute State aid (Kernkraftwerke Lippe-Ems / Hauptzollamt Osnabrück)

AG Szpunar submits that German nuclear taxes are not State aid, but his reasoning is totally unimaginative (C-5/14)* In its Opinion in Kernkraftwerke Lippe-Ems, C-5/14, EU:C:2015:51 (not available in English), AG Spuznar has submitted to the CJEU that a German tax on fissionable nuclear materials used for the production of electricity does not constitute State aid within the meaning of Art 107(1) TFEU, regardless of the fact that such a tax only applies to companies that produce electricity commercially. From the State aid perspective, the reasoning of AG Spuznar deserves some analysis, as it is based on a rather uncreative (rectius, unimaginative) counterfactual situation that excludes the possibility of any different theoretical methods of taxation of electricity

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Albert Sánchez Graells, EU Advocate General Szpunar submits that taxing only fissionable nuclear materials used for the production of electricity does not constitute State aid (Kernkraftwerke Lippe-Ems / Hauptzollamt Osnabrück), 3 February 2015, e-Competitions Bulletin February 2015, Art. N° 71376

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