2002/356/Euratom: Council Decision of 7 May 2002 on the extension of the advantages conferred on the Joint Undertaking Hochtemperatur-Kernkraftwerk GmbH (HKG)
Date: 2002-05-07
Institutions: Council of the European Union
Subjects: Germany, decommissioning of power stations, joint venture, nuclear power station, tax exemption

L 123/54

EN

Official Journal of the European Communities

9.5.2002

COUNCIL DECISION

of 7 May 2002

on the extension of the advantages conferred on the Joint Undertaking Hochtemperatur-Kernkraft-
werk GmbH (HKG)

(2002/356/Euratom)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Atomic
Energy Community, and in particular Article 48 thereof,

(9)

Having regard to the proposal from the Commission,

programme of surveillance of
installations, by lightening the financial burden.

the enclosed nuclear

Arrangements for financing HKG's activities have been
agreed between the Federal Government, the Land of
North Rhine-Westphalia, HKG and its members for the
period up to 31 December 2009.

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

By Decision 74/295/Euratom (1), the Council established
Hochtemperatur-Kernkraftwerk GmbH (HKG) as a joint
undertaking, within the meaning of the Treaty, for a
period of 25 years as from 1 January 1974.

By Decision 2002/355/Euratom (2) the Council extended
the Joint Undertaking status granted to HKG for eleven
years with effect from 1 January 1999.

By its Decision 74/296/Euratom (3) and that of 16
November 1992 the Council conferred on HKG a
number of advantages listed in Annex III to the Treaty,
for a period of 25 years as from 1 January 1974.

By letters of 25 November 1998, 15 March 1999 and
13 June 2000, HKG requested extension of
its tax
advantages for the new period for which it had been
granted Joint Undertaking status.

HKG's current objective is to implement a programme
for decommissioning the nuclear power station up to
the safe enclosure stage and, thereafter, to carry out a
programme of surveillance of
the enclosed nuclear
installations.

There is no equivalent
to these programmes in the
Community since, to date, no high-temperature reactor
has been shut down definitively in the Community.

these programmes

Implementation of
therefore
important since they provide useful experience for the
development of the nuclear industry in the Community,
notably as regards the decommissioning of nuclear
installations.

is

HKG should be
the
programme for decommissioning the nuclear power
and the
station up to the

assisted with implementing

enclosure

stage

safe

(1) OJ L 165, 20.6.1974, p. 7.
(2) See page 53 of this Official Journal.
(3) OJ L 165, 20.6.1974, p. 14.

(10)

The advantages conferred on HKG should therefore be
extended for the same period as the extension of its Joint
Undertaking status, that is until 31 December 2009,

HAS ADOPTED THIS DECISION:

Article 1

Member States hereby extend for eleven years with effect from
1 January 1999 the following advantages listed in Annex III to
the Treaty conferred on the Joint Undertaking Hochtemperatur-
Kernkraftwerk GmbH (HKG):

1. under paragraph 4 of the said Annex, the exemption from
the Grunderwerbsteuer (tax on the acquisition of immov-
able property);

2. under paragraph 5 of the said Annex:

— the exemption from Grundsteuer (land tax),

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

Article 2

The advantages listed in Article 1 shall be conferred on HKG
subject to the condition that the Commission has 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 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 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.

9.5.2002

EN

Official Journal of the European Communities

L 123/55

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

Article 3

Done at Brussels, 7 May 2002.

For the Council

The President

R. DE RATO Y FIGAREDO