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German Utilities Score Billions on Constitutional Challenge to German Nuclear Fuel Tax

by Latham & Watkins LLP on

On 7 June 2017, the Federal Constitutional Court of Germany (FCC) published a recent decision that declared the German Nuclear Fuel Tax Act (Kernbrennstoffsteuergesetz – KernbrStG) void due to the lack of legislative...more

Stability For Calif. Cap-And-Trade Program, For Now

The future of California’s cap-and-trade program looks a little brighter, thanks to a 2-1 vote of the Court of Appeal for the Third Appellate District on April 6. The decision, which held that the cap-and-trade program is...more

Challenge to California's Cap-and-Trade Emission Allowances Auction Rejected on Appeal

by Jones Day on

On April 6, 2017, the California Court of Appeal, in a 2–1 decision, upheld the sale of greenhouse gas ("GHG") emission allowances in California's cap-and-trade program. California Chamber of Commerce v. State Air Resources...more

California Court of Appeals Upholds California’s Cap-and-Trade Program

by Stoel Rives LLP on

On Thursday, a 2-1 decision by the Third District Court of Appeal in Sacramento upheld California’s program to reduce carbon emissions. California’s controversial and signature cap-and-trade program creates a firm limit on...more

California Court of Appeals Upholds Cap-and-Trade Auctions

by Latham & Watkins LLP on

Yesterday, the Court of Appeals for California’s Third Appellate District issued its decision in California Chamber of Commerce, et al., vs. State Air Resources Board, et al., upholding the district court’s decision and...more

Italian Constitutional Court Publishes Grounds of its Decision on the Constitutional Legitimacy of the “Spalma-Incentivi” Decree

by Latham & Watkins LLP on

On December 7, 2016, the Italian Constitutional Court (the “Constitutional Court”) rejected on appeal the claim that the new state incentives scheme, pursuant to the Italian Law Decree no. 91, dated June 24, 2014, (the...more

Cap and Trade Auction Credits: Taxes, Regulatory Fees or “Something Else”? California Third District Court of Appeal Hears...

by Nossaman LLP on

A three-judge panel of the California Court of Appeal for the Third District heard oral argument last week in the longstanding companion cases challenging the legality of AB 32’s cap and trade auctions. California Chamber of...more

California Cap-and-Trade Lawsuit Hits Milestone with Oral Argument at the Court of Appeal

by Stoel Rives LLP on

Yesterday, California’s Third District Court of Appeal heard oral argument in the related cases California Chamber of Commerce v. California Air Resources Board and Morning Star Packing Co. v. California Air Resources Board. ...more

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”

by Best Best & Krieger LLP on

California Court Decision Rules on Mello-Roos Community Facilities Act of 1982 - Community Facilities Districts formed by a landowner vote may be used to finance increased demand on pre-existing services, a California...more

Solar Industry Update:  What’s on the Back of My Ballot? What Amendment 4 Is All About

If you vote by mail, then you’ve likely already received your August 30 primary ballot with a proposed amendment to the Florida constitution on the back. It is Amendment 4, and it is the only amendment on the primary ballot....more

DC Circuit Ruling Threatens to Topple FERC Tax Allowance Policy

by Morgan Lewis on

Court rules that FERC policy permitting a tax allowance for pass-through entities may unjustifiably permit “double-recovery” of tax expense. On July 1, the US Court of Appeals for the District of Columbia Circuit issued...more

NC Legislative Update - June 2016 #2

by Nexsen Pruet, PLLC on

This Week - The North Carolina political community was saddened to learn Wednesday, that former Rep. Ruth Samuelson (R-Mecklenburg), who chose not to seek reelection in 2014, has been diagnosed with stage 4 ovarian...more

Court of Appeal Turns a Careful Eye Toward Challenges to California’s Cap-and-Trade Auction System

by Reed Smith on

A California Court of Appeal signaled it is moving closer to making what could be a far-reaching decision in the consolidated cases of California Chamber of Commerce v. California Air Resources Board (Case No. C075930) and...more

Supreme Court Rejects Maryland Power Plant Subsidies, But Signals Permissible Ways for States to Incentivize New Plants

by Davis Wright Tremaine LLP on

In recent years, Maryland attempted to subsidize new power plants by guaranteeing prices for generating capacity at wholesale auctions administered by PJM Interconnection L.L.C. (PJM). Tuesday, the Supreme Court unanimously...more

The Supreme Court - April 2016 #3

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued decisions in two cases on April 19, 2016: Hughes v. Talen Energy Marketing, LLC, No. 14-614: Congress, though the Federal Power Act (“FPA”), 16 U.S.C. §791a et seq., vested...more

MoFo New York Tax Insights - Volume 7, Issue 3, March 2016

by Morrison & Foerster LLP on

TRIAL COURT HOLDS THAT FEES RELATED TO THE NEW YORK HIGHWAY USE TAX ARE UNCONSTITUTIONAL - In a class action lawsuit, an Albany County trial court held that flat highway use registration and decal fees charged to heavy...more

Newhall Case Applies Proposition 26 to Wholesale Water Rates

by Nossaman LLP on

Newhall County Water District v. Castaic Lake Water Agency (2016) 243 Cal.App.4th 1430 (“Newhall”) - Case Disposition - Plaintiff Newhall County Water District (“Newhall”), a retail water purveyor, challenged a...more

2016 Washington Preview

by Baker Donelson on

Having completed the first session of the 114th Congress, many in Washington are quickly turning toward the 2016 elections. In the coming year, the headlines will undoubtedly be dominated by electioneering but, after a...more

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

BakerHostetler's Shale Oil and Gas Industry 2014 Year in Review and 2015 Look Forward

by BakerHostetler on

Once again, shale oil and gas production dominated energy headlines in 2014, with a number of key economic, political, and legal developments making news across the country. Bolstered by technologies like hydraulic...more

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Last NC Law Changes of 2014 - just in time for the holidays

Although the NC General Assembly adjourned last summer it is customary to allow some laws that require lead time for implementation to go into effect on December 1st. The following is a list of NC laws that are new today...more

Further Clarification On The Constitutionality Of Exported Coal Reclamation Fee Is Delayed

by Holland & Knight LLP on

The D.C. Circuit has decided against ruling on the substance of whether the Abandoned Mine Land reclamation fee and the regulatory methods the Office of Surface Mining uses to collect it on exported coal create an...more

Debates Continue Over Taxes And Fees On Hydraulic Fracturing In Ohio And Pennsylvania

by Stoel Rives LLP on

In exchange for a $2.6 billion cut to Ohio’s state income taxes, Gov. John Kasich has proposed a package of tax increases in other areas. Included among those increases would be the gradual implementation of a 2.75 percent...more

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