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BFH VII R 33/10 ΓÇó Battery charging is not electricity generation
BFH VII R 33/10Bfh / Division 719.06.2012Dismissed
The Federal Fiscal Court held that charging a battery does not amount to electricity generation under the electricity tax manufacturer privilege. The conversion of alternating current into direct current is merely a technical part of the charging process and does not independently qualify as generation. The revision therefore failed, and the taxpayer did not obtain the claimed tax privilege.
§ 9 Abs. 1 Nr. 2 StromStG; battery charging and conversion of alternating current into direct current do not constitute electricity generation. The manufacturer privilege presupposes the production of electricity in the statutory sense. Mere charging of a battery is consumption and storage of electrical energy; the associated rectification from AC to DC is only a preparatory technical process and not an independent generation act (consid. 2 ff.).
Entscheidungsdatum: 2012-06-19
Aktenzeichen: VII R 33/10
Dokumenttyp: Urteil
Normen: § 9 Abs 1 Nr 2 StromStG, § 9 Abs 4 StromStG, § 1 Abs 1 StromStG, Art 14 Abs 1 S 1 Buchst a EGRL 96/2003, Art 21 Abs 3 EGRL 96/2003, Art 4 Abs 3 EWGRL 81/92
Spruchkörper: 7. Senat
(Stromsteuerrechtliches Herstellerprivileg - Auslegung von § 9 Abs. 1 Nr. 2 StromStG - Aufladen einer Batterie ist keine Stromerzeugung - Umwandlung von Wechselstrom in Gleichstrom)