Fiscal Court: limits for customs administration when exempting electricity generated from renewable energy sources from electricity tax

The Düsseldorf Fiscal Court recently dealt with the ongoing debate over the concept of “installation” in electricity tax law, specifically in the context of the electricity tax exemption for electricity generated from renewable energy sources. The interpretation of “installation” is crucial for determining tax exemption eligibility for multiple electricity generation units at different sites. If the combined electrical output of these units exceeds two megawatts and the operator consumes the electricity at the place of generation, tax exemption is possible. Otherwise, tax exemption is only possible under specific conditions for consuming electricity in close proximity to the generation site.

Source KMLZ

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