Nuclear Fuel Tax Act
| Basic data | |
|---|---|
| Title: | Nuclear Fuel Tax Act |
| Abbreviation: | KernbrStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 612-21 |
| Issued on: | December 8, 2010 ( BGBl. I p. 1804 ) |
| Entry into force on: | January 1, 2011 |
| Last change by: |
Art. 240 VO of August 31, 2015 ( Federal Law Gazette I p. 1474, 1509 ) |
| Effective date of the last change: |
September 8, 2015 (Art. 627 of August 31, 2015) |
| Please note the note on the applicable legal version. | |
The Nuclear Fuel Tax Act is a German federal law . In the version dated December 8, 2010, it came into force on January 1, 2011.
The subject of taxation is " nuclear fuel that is used for the commercial generation of electricity ."
The background was the need to consolidate the budget so that new sources of income should be created. A total of 2.3 billion euros annually is expected for the following years.
The Nuclear Fuel Tax Act expired on December 31, 2016, because the federal government did not pass an extension of the tax for nuclear power plants operated until 2022. On Thursday, November 10, 2016, the Bundestag rejected the request of the Die Linke parliamentary group to maintain the fuel element tax in a roll-call vote with 472 votes against, 109 votes in favor with two abstentions.
The Federal Constitutional Court declared the Nuclear Fuel Tax Act to be unconstitutional in its decision of April 13, 2017 (Az .: 2 BvL 6/13). Since the nuclear fuel tax cannot be assigned to the type of consumption tax within the meaning of Article 106 of the Basic Law, the federal legislature lacked the legislative competence to enact this law.
See also
Web links
- Legal text (PDF; 35 kB)
- Reason (PDF; 116 kB)
