Judgment_paragraph 31 · OKG AB v Skatteverket (C-606/13)

31In that regard, given the definition of ‘tax on the thermal power of a nuclear reactor’ in paragraph 28 of this judgment, it must be observed that the tax at issue in the main proceedings 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. Moreover, the holder of the authorisation to own and operate a nuclear reactor remains liable for the tax on the thermal power even when it is not being operated, except for extraordinary power stoppages of over 90 consecutive days.