EnBW Kernkraft GmbH (EnKK) filed its tax returns with the appropriate tax authorities (Karlsruhe principal customs office) within the given deadline on the basis of the German Nuclear Fuel Rod Tax Act. Inspections had previously been completed at unit 2 of Philippsburg nuclear power plant, in the course of which new fuel rods had been installed, which are subject to nuclear fuel rod tax in Germany. Having now filed the self-assessment return, EnKK will bring an action against the self-assessment return before the competent tax court in Freiburg.
In recent months EnBW had repeatedly made clear that it has serious doubts as to the legal validity of the nuclear fuel rod tax and reserved the right to take legal action. Having reviewed the matter in detail and considered it intensively, EnKK has now reached the conclusion that it is time to take legal action. This decision was made based on both constitutional law and European law considerations.