In its ruling dated March 9, 2023, in the case C-571/21, the ECJ clarified that electricity manufacturers are entitled to exemption from electricity tax for a large number of operations that are upstream and downstream of the actual generation of electricity, in accordance with an interpretation of national law that is consistent with EU law. The ECJ thus sets limits to the hitherto prevailing view in customs administration and case law.

Germany is moving forward with its tender structure for purchasing Green Hydrogen (GH2) subproducts, such as ammonia, methanol, and aviation fuel from countries outside the EU. It is the first time that this unique scheme is being implemented, aiming to foster the international market of GH2. Although the deadline is approaching, there is still time to take part of it. Nevertheless, these are the first tenders of a recurrent and regular purchase procedure, in order to bring the necessary security on the demand side, so that the new projects on the supplier side can be structured.

On 8 and 9 of December, the Federation of German Industries (BDI) hosted the 7th German Energy Tax Day (Energiesteuertag) together with BLOMSTEIN and others. The conference took place in Berlin and offered all relevant stakeholders the opportunity to discuss current topics around energy and electricity taxes.

BLOMSTEIN has advised Siemens AG in its litigation against the main customs office Munich (HZA) in front of the Federal Supreme Tax Court.