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The planned discontinuation of natural gas is having a significant impact on the use of existing natural gas infrastructures, particularly gas networks. In light of this, many network operators are increasingly facing the question of how gas networks are to be treated for accounting if their economic useful lives are shortened or if decommissioning is expected.

High energy costs are an increasing challenge to many businesses. To mitigate the burden of costs at least partially they can claim tax benefits (tax exemptions, tax relief, etc.) under the German Electricity Tax Act [StromStG] and Energy Tax Act [EnergieStG]. But businesses in difficulty as defined by European state aid law are excluded from this. This also includes some businesses that are actually not in financial straits at all. But a recent court judgement and new practice at the customs authorities means they are now threatened with the loss of these tax benefits.