Wissenswert Energy tax rebate – a new turnaround in litigation?

Many experts consider the regulation, which precluded the energy tax rebate for service companies from 2011 onwards, to be incompatible with the EU. The abolition of this exclusion by the ECJ thus seems likely. As is so often the case in life, things turn out differently after all: the Advocate General’s present opinion, which the ECJ follows in the majority of its decisions, considers the current regime to be in line with EU law, thereby excluding service companies from the energy tax rebate. We will be reporting on the final decision of the ECJ.