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Upcoming tax for already existing wind power and PV plants: double trouble in Burgenland?

Burgenland's legislature recently adopted the so-called "Renewable Energies Acceleration Act" (Bgld EbBG). One cornerstone of the Bgld EbBG is the extension of the tax to wind power and photovoltaic plants that have already been erected or for which permitting procedures are still pending. The upcoming extension of tax liability raises legal questions under constitutional law.
Bgld Eb Constitutional Court Energies Acceleration Spatial Planning Act Austrian Financial Constitution Christian Holzer

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