Centrum Doskonałości Jeana Monneta

Advocate General’s opinion on the case C-5/14 Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück

In the abovementioned case, a tax tribunal in Hamburg directed its preliminary question to CJEU; the question regards the legality of taxation of raw materials used in the nuclear industry for producing energy. The Advocate General proposes to answer the question in the way  indicating that the EU law does not oppose an existence of such tax.

In the same case there is a parallel proceeding pending, regarding the non-constitutionality of mentioned tax.

The opinion can be found under the following link.

We thank the Polish European Law Association for the possibility to share with this opinion.

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