§ 1 Abs. 1, § 5 Abs. 1 Satz 1, § 9 Abs. 1 Nr. 2 and Nr. 3, § 10 StromStG; electricity tax and battery charging/discharging; the taxable object is the withdrawal of electricity, not every technical transformation process. Mere conversion of alternating current into direct current is not a taxable event. By contrast, electricity taken from the grid for charging a battery is consumed in a taxable withdrawal and is not rendered tax-privileged by the subsequent storage. Electricity withdrawn from a battery likewise does not fall within the claimed privilege. An application for peak equalization need not be construed differently merely because a request for a reduced tax rate has been rejected, absent a sufficient basis for such interpretation.