Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabruck

European Union – Taxation. Kernkraftwerke Lippe-Ems GmbH (KLE) brought proceedings against the Principal Customs Office, Osnabruck, concerning a levy on nuclear fuel for which KLE was liable under German law in respect of the use by that company of fuel assemblies in the nuclear reactor of that power station. In the course of those proceedings, the Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 107 and 267 of the Treaty on the Functioning of the European Union (TFEU), art 14(1)(a) of Council Directive (EC) 2003/96, art 1(1) and (2) of Council Directive (EC) 2008/118, and various other provisions of EU law.

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