Legal provisions of COM(2011)147 - Extension of the advantages conferred on the Joint Undertaking Hochtemperatur-Kernkraftwerk GmbH (HKG)

Please note

This page contains a limited version of this dossier in the EU Monitor.


Article 1

The Member States hereby extend for 8 years with effect from 1 January 2010 the following advantages listed in Annex III to the Treaty establishing the European Atomic Energy Community, conferred on the Joint Undertaking Hochtemperatur-Kernkraftwerk GmbH (HKG):

1.Under paragraph 4 of Annex III to the Treaty, the exemption from the Grunderwerbsteuer (tax on the acquisition of immovable property);

2.Under paragraph 5 of Annex III to the Treaty:

the exemption from Grundsteuer (land tax),

the exemption from that part of the industrial or commercial profits tax which is levied, pursuant to point 1 of Article 8 of the Gewerbesteuergesetz (trade tax law), on the interest due on long-term debt.

Article 2

The conferment of the advantages listed in Article 1 on HKG is subject to the condition that the European Commission shall have access to all the industrial, technical and economic information, including that relating to safety, acquired by HKG in the course of implementation of the programme for decommissioning the nuclear power station up to the safe enclosure stage and of the programme of surveillance of the enclosed nuclear installations. This obligation extends to all the information which HKG is entitled to pass on in accordance with the contracts concluded with it. The Commission shall determine which information must be communicated to it, as well as the manner in which such communication shall be made and shall ensure that this information is disseminated.

Article 3

This Decision is addressed to the Member States and to HKG.