Bernhard Schwetzler, Carsten Reimund

• This case deals with E.ON Energie's decision to shut down a nuclear plant at the location of Stade (Germany), in reaction to the government's nuclear phase-out plans. Students are requested to analyse the financial effects of two alternatives: decommissioning the plant early in the year 2000 or running it through 2004. The case especially highlights financing using accruals and the tax benefits associated with this form of financing. It also gives insights into Germany's nuclear energy sector and the country's nuclear phase-out plans. Furthermore, the case provides information about the German tax system. _x000D_ Available via the <link http://www.thecasecentre.org/educators/ _blank external-link-new-window "Opens external link in new window">Case Centre</link>.