After ruling in December 2016 that the acceleration of the nuclear phase-out in Germany by the Merkel administration was not sufficiently designed to seal it off against compensation claims, the German Federal Constitutional Court ( BVerfG ) yesterday delivered a second blow to the policy of phasing out nuclear power in Germany. The BVerfG declared the so called fuel element tax ( Brennelementesteuer ) null and void. In a groundbreaking statement the court shut down the possibilities for the state to `ìnvent` taxes, which has consequences for a proposed carbon tax in Germany.