The Swiss Federal Administration has published a new study on the introduction of an energy tax on electricity. The study examines whether an advantageous tax treatment of electricity from renewable sources is compatible with Switzerland’s international commitments. The paper covers aspects of WTO law, EU law and the bilateral Agreements between Switzerland and the EU.
The planned introduction of a new energy tax is part of the "Energy Strategy 2050", which has been developed by the Swiss government as a consequence of the political decision to exit the generation of nuclear electricity in Switzerland.
The study had been commissioned by the Swiss Federal Finance Administration, the Federal Office for Energy and the State Secretariat for Economic Affairs. It is a joint project of the Brussels office of Heuking Kühn Lüer Wojtek and the renowned World Trade Institute – WTI in Berne, Switzerland.
Simon Hirsbrunner, LL.M., Head of the Brussels office of Heuking Kühn Lüer Wojtek and Prof. Dr. Thomas Cottier, Managing Director of the WTI, have been jointly responsible for the scientific coordination of the project. Dr. Ilaria Espa, Dr. Kateryna Holzer and Tetyana Payosova, all WTI, have also been part of the team.
The study can be downloaded via the following link: