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VII R 49/11 Généré par l'IA

Taxability of battery charging: Peak-load compensation and qualification of AC-to-DC conversion under Electricity Tax Law

Numéro de cause VII R 49/11
Autorité / Tribunal
Juridiction Allemagne (DE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Federal Fiscal Court (BFH) reversed the lower court's judgment, ruling in favor of the customs authority and confirming that the taxpayer's application for peak-load compensation under § 10 StromStG was invalid, thereby rejecting the taxpayer's claim for tax refunds. The dispute centered on whether electricity drawn from a battery for discharging purposes or converted from alternating current to direct current constituted taxable "electricity withdrawal" under the Electricity Tax Act, specifically regarding the qualification of battery charging as a taxable event versus a mere technical transformation. The court held that the conversion of AC to DC does not itself create a new taxable object, and that withdrawing electricity from a battery to recharge it does not qualify for the reduced tax rate or tax exemption, as the decisive legal basis requires the physical withdrawal of electricity from the grid for consumption or storage in a way that meets the statutory definition of "Entnahme," which the disputed battery charging process did not satisfy.

Regeste Legislator

Généré par l'IA

Taxability of battery charging: Peak-load compensation and qualification of AC-to-DC conversion under Electricity Tax Law: The dispute centered on whether electricity drawn from a battery for discharging purposes or converted from alternating current to direct current constituted taxable "electricity withdrawal" under the Electricity Tax Act, specifically regarding the qualification of battery charging as a taxable event versus a mere technical transformation. The court held that the conversion of AC to DC does not itself create a new taxable object, and that withdrawing electricity from a battery to recharge it does not qualify for the reduced tax rate or tax exemption, as the decisive legal basis requires the physical withdrawal of electricity from the grid for consumption or storage in a way that meets the statutory definition of "Entnahme," which the disputed battery charging process did not satisfy.

Mots-clés

Généré par l'IA
restitution de l'impôt droit fiscal impôt sur la consommation autorité fiscale franchise douanière base légale
Généré par l'IA
VII R 33/10
Battery charging as electricity generation under the electricity tax manufacturer privilege
VII R 2/21
Electricity tax liability for technical operational consumption in substations: withdrawal from the network and exclusion of generation-based tax exemption
VII B 99/20
Electricity tax exemption for power consumed in transformation and transmission substations of a photovoltaic plant
EnVR 8/11
Taxability of self-consumed renewable energy as a fictitious grid withdrawal under commercial-bilanzielle feed-in
VII R 10/18
Tax exemption for electricity consumed in voltage step-up and transformation substations of photovoltaic power plants

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Texte complet

(Notwendigkeit der Auslegung eines Antrags auf Spitzenausgleich nach § 10 StromStG durch das Hauptzollamt nach Ablehnung der Anwendung eines ermäßigten Steuersatzes - Keine Steuerentstehung bei bloßer Umwandlung von Wechselstrom in Gleichstrom - Steuergegenstand - Stromentnahme zwecks Aufladung einer Batterie - Entnahme von Strom aus einer Batterie nicht steuerbegünstigt)