EU Public Intervention in the Energy Market: A Stroke of Good Luck or Misfortune?

Abstract

This contribution focuses on the legal analysis of Council Regulation (EU) 2022/1854 and on the implementation of the windfall profits tax in the Netherlands. The analysis takes into consideration constitutional and principle-based issues from levying this tax and potential litigation issues in the EU and in the Netherlands. The authors conclude by admitting the legality of the EU and Dutch measure. surplus profits, windfall profits tax, Dutch Mining Act, qualified majority voting, Article 122 TFEU, EU emergency law, EU tax policy