house-506259_1920
| Economy law

Tax promotion of energy measures in residential buildings according to § 35c EStG

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) responded to this request in a comprehensive letter dated 14 December 2008. The Federal Council has issued a statement on the tax incentives for energy efficiency measures pursuant to Section 35c of the German Income Tax Act (EStG) for buildings used for own residential purposes since 1 January 2021, and in the course of this has taken a position on the following issues in particular: beneficiary object, concept of a dwelling, person entitled to claim, use for own residential purposes, age of the object, restriction of the maximum amount of the tax reduction, object incentives, tax incentives for several objects, co-ownership of the beneficiary object, eligible expenses, exclusion from incentives, proof of the energy efficiency measure, relationship to Section 33 of the German Income Tax Act (EStG), relationship to Section 92a of the German Income Tax Act (EStG), application and procedure. In addition, a non-exhaustive list of eligible measures is annexed to this letter. (BMF, letter of 14th January 2021, IV C 1 - S 2296-c/20/10004 :006)
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snow-5888054_1920
| Energy law

Attention: Longer notification deadlines for tenders for onshore wind energy in the EEG 2021!

While the EEG 2017 still provided that the permits according to the BImSchG for wind farms participating in the tendering procedure had to be submitted to the Federal Network Agency two weeks before the bid date, the deadline under the EEG 2021 is now four weeks. For the bid date 1st of februray the deadline will be already expired on 4th February. The reason for these extended examination periods is the new § 28 para. 6 EEG 2021. This provision is intended to discourage the signing of tender rounds and therefore provides for a reduction in the volume of tenders in the case of a threat of signing. It is true that the bidding rounds for onshore wind turbines have been regularly signed in recent years. However, a reduction in the volume of tenders is unlikely to do justice to the timely expansion of wind energy and thus to the achievement of climate targets.
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architecture-3907040_1920
| Energy law

BGH on the extent of the proof of the operating cost accounting

In a decision dated 9. 12. 2020, the BGH granted a tenant a temporary right of retention under Section 242 BGB for operating costs claimed by the landlord. Insofar and as long as the landlord does not allow the tenant to inspect the accounting documents contrary to § 259 para. 1 BGB, to which in addition to the invoices also the payment receipts are to be counted, the tenant can just not check the activity of the landlord. This also applies irrespective of whether the landlord accounts according to the outflow principle or according to the performance principle or whether he uses one or the other accounting method for the different types of operating costs, according to the Federal Court of Justice. An interest going beyond the general interest of the tenant in the review of the #Operating costs statement is not required here. (BGH, Dec. of 9.12.2020 - Az.: VIII ZR 118/19)
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analysis-4937349_1920
| Economy law

Finanzgericht Nürnberg zum Aufrechnungsverbot bei Masseunzulänglichkeit

Mit Gerichtsbescheid vom 15.09.2020 hat das FG Nürnberg über eine Aufrechnung des Finanzamts mit Altmasseverbindlichkeiten gegen Vorsteuer aus der Vergütung des vorläufigen Insolvenzverwalters für seine Tätigkeit vor Anzeige der Masseunzulänglichkeit zugunsten des Insolvenzverwalters entschieden. Das Gericht ist zu dem Ergebnis gekommen, dass sich die Unzulässigkeit der Aufrechnung im Streitfall in entsprechender Anwendung des § 96 Abs. 1 Nr. 3 InsO ergibt, wonach die Aufrechnung unzulässig ist, wenn ein Insolvenzgläubiger die Möglichkeit der Aufrechnung durch eine anfechtbare Rechtshandlung erlangt hat. Der 2. Senat hat die Revision nach § 115 Abs. 2 Nr. 1 FGO zugelassen, weil die Frage, wann eine anfechtbare Rechtshandlung im Sinne von § 96 Abs. 1 Nr. 3 InsO analog vorliegt und wie weit gegebenenfalls das Aufrechnungsverbot reicht, von grundsätzlicher Bedeutung ist. Revision wurde jedoch nicht eingelegt, so dass diese Entscheidung rechtskräftig ist. (FG Nürnberg, Gerichtsbescheid vom 15.09.2020, 2 K 1540/18)
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wind-power-5434278_1920
| Co-generating

BSH presents draft land development plan 2020 – start of public participation period

The National Hydrogen Strategy (NWS) has identified as a measure to promote the production of green hydrogen, in particular, the increased designation of areas suitable for the offshore production of hydrogen or PtX can be used, the necessary infrastructure and possibilities for additional tenders for renewable energy generation are defined. On the 4th. The Federal Maritime and Hydrographic Agency (BSH) published the draft of the Area Development Plan 2020 and the drafts of the environmental reports (North Sea and Baltic Sea) within the framework of the Strategic Environmental Assessment on 1 September 2020. This update includes "other energy production areas" as defined in § 5 para. 2a WindSeeG.
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power-plant-4287090_1920
| Energy law

LG Wuppertal nimmt zum Scheibenpachtmodell in der Eigenversorgung Stellung

Das LG Wuppertal hat mit Urteil vom 23. Juni 2020 die Klage eines Übertragungsnetzbetreibers auf Zahlung der EEG-Umlage abgewiesen und damit erstmals über die Übergangsregelung der Scheibenpacht nach § 104 Abs. 4 EEG - hier insbesondere zur räumlichen Nähe und zur Betreibereigenschaft - entschieden. Die Voarussetzungen einer Scheibenpacht seien erfüllt, da das Kriterium der tatsächlichen Herrschaft und der eigenverantwortlichen Bestimmung der Arbeitsweise nicht uneingeschränkt übertragen werden könne. Zudem sei der Entscheidung des BFH vom 20.04.2004 zur räumlichen Nähe bei einer Entfernung von 4,5 Kilometern zwischen der Stromerzeugungsanlage und der Verbrauchseinrichtung nicht entgegen. Der BFH habe diese Entfernung von 4,5 Kilometern nicht als Maximalradius erklärt. § 12b Abs. 5 StromStV sei vorliegend nicht bindend. (LG Wuppertal, Urteil vom 23.06.2020 - Az.: 5 O 490/19)
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