The situation
Revenue data by plant, technology and period
An Austrian group runs a hydro plant in Upper Austria, wind farms in Pomerania and a biomass plant in Moravia. The auditors asked for a note on every sector-specific levy that applied, or still applies, to the group’s energy revenue, with the base and the periods covered.
After 2022 the three countries used different tools: a cap on market revenue, a supplementary profit tax, crisis contributions. Some were temporary, some were extended or changed. The hours go on establishing which rule was in force for which period and what each one taxed.
What the research has to settle
The rules behind the answer
- An EU emergency framework
- A 2022 Council Regulation on high energy prices set a cap on the market revenues of certain generators and a solidarity contribution from fossil-fuel companies. Member states implemented it in different ways.
- National measures took different forms
- The national measures range from a supplementary tax on profits above a baseline to revenue caps paid into a fund and dedicated crisis contributions. They differ in base, in who is caught and in the periods covered.
- Which period is the first question
- Several measures were time-limited, extended or replaced. The research has to establish, for each country, which provision applied to each revenue period, using the law as it stood at the time.
- Technology and size decide who is caught
- The measures apply by technology, installed capacity or turnover, with exemptions. Whether hydro, wind or biomass revenue is caught, and above what level, is set by each national act.
How it runs in azta
From the question to the document
The question, as you would type it
Austrian group with a hydro plant in Austria, wind farms in Poland and a biomass plant in the Czech Republic. Which sector-specific levies, revenue caps or windfall taxes applied to each plant’s revenue, for which periods, on what base, and are any still in force today?
You start with
Revenue data by plant, technology and period
- 01
Upload the revenue data
Add the revenue by plant, technology and month. azta reads the file and refers back to the rows it relied on.
File upload· Pro - 02
Research each country’s measures
Ask which sector levies applied to each plant and on what base. azta cites the EU regulation and the Czech, Polish and Austrian acts.
Cited research· Free - 03
Check the law at each date
Open each provision in the reader and compare versions to see what was in force for each period and whether it still is.
Atlas statute reader - 04
Draft the note
Ask for a table by plant and period: measure, base, status and provision. Edit it in Canvas.
Canvas · Ask azta· Pro You send
A note on which sector levies apply, on what base and for which periods
What you get
A note on which sector levies apply, on what base and for which periods
CFO note · draft
Energy sector levies by plant and period
Approach. For each plant we identified the national measures that implement or go beyond the 2022 EU framework, and checked which version of each provision applied to each revenue period. Annex 1 lists the measure, the base, the periods and the provision.
Open points. For the Czech plant, whether the supplementary tax applies depends on turnover and activity tests at group level, which we are confirming with the Czech advisors. For the Polish wind farms, the cap payments made should be reconciled to the fund’s statements for each period.
Current position. Whether any measure applies to revenue from today onwards is set out separately for each country, on the law in force on the date of this note. We will update it if a measure is extended.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
12 minutes a month
At €140 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 29
- Capacity at your rate
- €4,032
- More sector-levy notes a quarter
- 0.8
- Return on Pro
- 12.4×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoWhat stays with you
- The revenue figures and the reconciliation to the ledgers.
- The returns and payments under each measure.
- Judgement on open questions with your local advisors.
Frequently asked questions
- How does azta know whether a levy still applies?
- Legislation is indexed daily, and each citation shows whether the provision is in force on the date you ask about. Ask for today and for each past period separately.
- Does it calculate what we owe?
- No. It researches which measures apply, on what base and for which periods, and drafts the note. The amounts come from your figures.
- Does it hold the regulators’ and funds’ guidance?
- It holds legislation, court decisions and EU law. Where a regulator or fund issued its own guidance, check that alongside the cited law.
