Council Decision (Euratom) 2023/226 of 30 January 2023 on the extension of the advantages conferred on the joint undertaking Hochtemperatur-Kernkraftwerk GmbH

The following advantages listed in Annex III to the Treaty conferred on the Joint Undertaking Hochtemperatur-Kernkraftwerk GmbH (‘HKG’) are hereby extended for five years with effect from 1 January 2018: (a) under point 4 of that Annex, the exemption from the Grunderwerbsteuer (tax on the acquisition of immovable property); (b) under point 5 of that Annex, the exemption from all direct taxes to which the Joint Undertaking, its property, assets and revenue might otherwise be liable.

The conferment of the advantages listed in Article 1 on HKG is subject to the condition that the Commission shall have access to all the industrial, technical and economic information, including that relating to safety, acquired by HKG in implementing the programme for decommissioning the nuclear power station up to the safe enclosure stage and in implementing the programme of surveillance of the enclosed nuclear installations. That condition shall extend 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 shall be communicated to it, as well as the manner in which such communication shall be made, and shall ensure that this information is disseminated.

This Decision shall take effect on the date of its notification.

This Decision is addressed to HKG.