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VII R 33/10 Généré par l'IA

Battery charging as electricity generation under the electricity tax manufacturer privilege

Numéro de cause VII R 33/10
Autorité / Tribunal
Juridiction Allemagne (DE)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

The Federal Court of Tax and Labor Matters (BFH) rejected the taxpayer's appeal, affirming the lower court's assessment that the company did not qualify for the manufacturer privilege under § 9 Abs. 1 Nr. 2 StromStG and thus remained liable for electricity tax. The dispute concerned whether the charging of batteries, which involves converting alternating current to direct current, constitutes the "generation" of electricity within the meaning of the Electricity Tax Act. The court held that while the technical process involves conversion, it does not amount to the initial production or generation of electrical energy from other energy sources, which is the requisite condition for claiming the statutory exemption reserved for manufacturers; consequently, the taxpayer is treated as a consumer rather than a producer.

Regeste Legislator

Généré par l'IA

Battery charging as electricity generation under the electricity tax manufacturer privilege: 1 Nr. 2 StromStG and thus remained liable for electricity tax. The dispute concerned whether the charging of batteries, which involves converting alternating current to direct current, constitutes the "generation" of electricity within the meaning of the Electricity Tax Act. The court held that while the technical process involves conversion, it does not amount to the initial production or generation of electrical energy from other energy sources, which is the requisite condition for claiming the statutory exemption reserved for manufacturers; consequently, the taxpayer is treated as a consumer rather than a producer.

Mots-clés

Généré par l'IA
exonération de la taxe sur l'énergie impôt direct objet du litige moyens d'exploitation soustraction d'énergie taxations fiscales
Généré par l'IA
VII R 49/11
Taxability of battery charging: Peak-load compensation and qualification of AC-to-DC conversion under Electricity Tax Law
VII R 64/11
Electricity tax exemption for manufacturing companies: exclusion of electricity consumed by independent subcontractors on company premises
VII R 26/12
No energy tax manufacturer's privilege for production of non-energy products
V B 105/17
Battery storage excluded from photovoltaic plant components for VAT input tax deduction due to lack of fundamental legal significance
EnVR 1/24
Lawfulness of performance-based construction contributions for network-coupled battery storage systems under the anti-discrimination prohibition of § 17 Abs. 1 EnWG

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Texte complet

(Stromsteuerrechtliches Herstellerprivileg - Auslegung von § 9 Abs. 1 Nr. 2 StromStG - Aufladen einer Batterie ist keine Stromerzeugung - Umwandlung von Wechselstrom in Gleichstrom)