German utilities could receive 2.2 billion euros in tax refunds - court

FRANKFURT/DUESSELDORF, Germany (Reuters) - A Hamburg court has reached a preliminary decision that could lead to German utilities being refunded more than 2.2 billion euros (1.82 billion pounds) in nuclear fuel taxes by the government.

The Hamburg Financial Court said on Monday it had granted a request by nuclear power plant operators E.ON (GER:EOAN) and RWE (GER:RWE), Germany's two largest utilities, and ordered the central customs offices to pay back the sum.

The decision is not legally binding, a spokesman for the court said, pointing to its decision in November to refer a complaint against the tax to the European Court of Justice, the EU's highest court.

The German government has a month to file a complaint with the Federal Finance Court against the decision and avoid having to make the payment for now.

"Today's decision confirms our view that the nuclear fuel tax is against the law and not compatible with European regulation," a spokeswoman for RWE said.

E.ON said the decision had no initial impact on its results as it was not able to book the refunds - about 1.7 billion euros - as long as the final decision was pending.

The nuclear tax levy, due to expire 2016, requires firms to pay 145 euros per gram of nuclear fuel each time they exchange a fuel rod, usually about twice a year. RWE and E.ON say they have paid 3 billion euros since the tax was introduced in 2011.

The utilities argue the finance ministry is not formally entitled to collect the tax as its remit does not stretch to the sector, only to taxes on personal consumption.

(Reporting by Christoph Steitz and Matthias Inverardi; Editing by Maria Sheahan and David Evans)