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BFH VII R 33/10•Battery charging is not electricity generation
BFH VII R 33/10Bfh / Division 719.06.2012Dismissed
Von Omnilex extrahiert
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)
Von Omnilex extrahiert
Whether charging a battery counts as electricity generation within § 9(1) No. 2 StromStG.
No. Charging a battery is only consumption and storage of electricity, not electricity generation.
The privilege requires electricity to be produced in the sense of generation. Mere conversion of incoming current and storage in a battery does not create electricity anew.
Whether converting alternating current into direct current during the charging process changes the assessment under § 9(1) No. 2 StromStG.
No. The conversion from AC to DC is only a technical preparation for charging and does not constitute electricity generation.
The court treated the conversion as part of the charging process, not as an independent generation step falling under the statutory privilege.
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