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European Union
Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (C-5/14)
Judgment
Consideration of the questions referred
Question 2
Directive 2008/118
66

Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (C-5/14)

Judgment of 4 Jun 2015law://eu/cjeu/2014/c-5-14/para_66@2026-11-10

66As a consequence, the tax introduced by KernbrStG, which is not levied directly or indirectly on the consumption of electricity covered by Directive 2003/96, or that of any other excise product, does not fall within Article 1(1) of Directive 2008/118 or Article 1(2) of that directive.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-5/14 · ECLI:EU:C:2015:354
Decided: 4 Jun 2015
Procedure: Preliminary reference · referred by the Finanzgericht Hamburg (Germany)
Applicant: Kernkraftwerke Lippe-Ems GmbH
Defendant: Hauptzollamt Osnabrück
Rapporteur: M. Ilešič
Advocate General: M. Szpunar
Bench: 5 judges
M. Ilešič, A. Ó Caoimh, C. Toader, E. Jarašiūnas, C.G. Fernlund
Language: German
Official: CURIA · EUR-Lex 62014CJ0005

Topics

Energy State aid Taxation

History · 1 version

4 Jun 2015Reading

Connections

Interprets 3: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
Cited by 18: Anica Milivojević v Raiffeisenbank St. Stefan-Jagerberg-Wolfsberg eGen (C-630/17); Criminal proceedings against Atanas Ognyanov (C-614/14); Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances (C-31/17); Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha (C-215/16, C-216/16, C-220/16, C-221/16); Criminal proceedings against MA (C-56/25); Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique (T-653/24); Hera Comm SpA v Falconeri Srl (C-645/23); 'STAR POST' ЕOOD v Komisia za regulirane na saobshteniyata (C-476/23); INGSTEEL spol. s. r. o. v Úrad pre verejné obstarávanie (C-547/22); Endesa Generación SAU v Tribunal Económico Administrativo Central (C-833/21); RWE Power Aktiengesellschaft v Hauptzollamt Duisburg (C-571/21); Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana (C-220/19)2 provisions; Südwestrundfunk v Tilo Rittinger and Others (C-492/17); Republic of Austria v European Commission (T-356/15); Global Starnet Ltd v Ministero dell'Economia e delle Finanze and Amministrazione Autonoma Monopoli di Stato (C-322/16); M. S. v P. S (C-283/16); Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) - Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others (C-189/15)2 provisions; OKG AB v Skatteverket (C-606/13)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; CARTESIO Oktató és Szolgáltató bt (C-210/06); Aziz Melki and Sélim Abdeli (C-188/10, C-189/10); Åklagaren v Hans Åkerberg Fransson (C-617/10); The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others (C-213/89); Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu (C-314/08); Commission of the European Communities v French Republic (C-434/97); Wienand Meilicke v ADV/ORGA F. A. Meyer AG (C-83/91); Jozef Križan and Others v Slovenská inšpekcia životného prostredia (C-416/10); Amministrazione delle Finanze dello Stato v Simmenthal SpA (C-106/77); Braathens Sverige AB v Riksskatteverket (C-346/97); Banco de Crédito Industrial SA, now Banco Exterior de España SA v Ayuntamiento de Valencia (C-387/92); British Aggregates Association v Commission of the European Communities and United Kingdom (C-487/06); European Commission and Kingdom of Spain v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland (C-106/09 P, C-107/09 P); Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten (C-143/99); Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto (C-348/89); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl, Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze and Ministero delle Finanze v Michele Franchetto (C-78/08, C-79/08, C-80/08); A v B and Others (C-112/13); Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)