Since the beginning of the year, the Federal Fiscal Court (BFH) and the fiscal courts have made important decisions in energy tax and electricity tax law that could have practical consequences for the companies affected. In par-ticular, questions surrounding the supplier status remain relevant. The BFH dealt with the supplier status of large-scale plant operators, and the Meck-lenburg-Western Pomerania Fiscal Court with the supplier status in tenancy agreements. In energy tax law, the Hamburg Fiscal Court ruled on the tax liability of the authorised storer.