Energy and electricity tax law

Energy and electricity tax law, which has emerged as a distinct field of law quite recently, is growing in importance. These taxes are the focal point of the federal government's tax policy and are changing constantly. In addition, there is a growing trend where the legislator tends to levy mandatory statutory charges on energy generation via the Renewable Energies Law (EEG), CHP Act (KWKG), offshore levy, § 19(2) of the German Network Charges Ordinance (StromNEV), concession fee ordinance etc.