19.03.2014 No refund of electric power tax on customer bad debt The Supreme Tax Court has held that a electricity distributor cannot claim a refund of the electric power tax included in irrecoverable amounts billed to customers, whether on the grounds of unfair taxation or on grounds of unequal taxation by comparison with the refund available to wholesalers of fuel oils. Categories: Supreme Tax Court casesKeywords: power tax, electric power, electricity
