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2015-9 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2015)

handle is hein.intyb/rcbjcofi0373 and id is 1 raw text is: ZCVRLA Case C-606/13 OKG AB V Skatteverket (Request for a preliminary ruling from the Kammarrditten i Sundsvall) (Reference for 2008/118/EC - a preliminary ruling - Directive 2003/96/EC - Articles 4 and 21 - Directive - Directive 92/12/EEC - Article 3(1) - Scope - Rules of a Member State - Levying of a tax on the thermal power of nuclear reactors) Summary - judgment of the Court (Seventh Chamber) 1 October 2015 1. Tax provisions - Harmonisation of laws - Taxation of energy products and electricity - Directive 2003/96 - Scope - Tax on the thermal power of nuclear reactors - Not included (Council Directive 2003/96, Arts 2(1), 3 and 4(b), 4(2), and 21(5)) 2. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12 - excise duty - Tax on the thermal power of a nuclear reactor - Not included Products subject to (Council Directives 92/12, Art. 3(1) and 2003/96, Arts 2, 3 and 4(2)) 1. Articles 4(2) and 21(5) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as not precluding a national rule which provides for the levying of a tax on the thermal power of nuclear reactors, in so far as such a tax does not come within the scope of that directive. First of all, since the thermal power of a nuclear reactor is not on the exhaustive list of energy products drawn up by Article 2(1) of Directive 2003/96, it cannot be considered to be an 'energy product' for the purposes of that directive. Secondly, the thermal power of a nuclear reactor does not come within the definition of 'electricity' for the purposes of Directive 2003/96, because there is no link between, on the one hand, the chargeable event for the tax on the thermal power of nuclear reactors and, on the other, the amount of electricity actually generated by that reactor, given that that tax consists in the levying of a fixed monthly amount calculated according to a theoretical value, being the quantity of megawatts of maximum thermal power fixed for each nuclear reactor by the authorisation, issued by the national authorities, to own and operate that nuclear reactor and that it is, moreover, characterised by the fact that the holder of the authorisation remains liable for the tax on the thermal power even when it is not being operated. ECL:EU:C:2015:636 Reports of Cases

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