council decis june confer advantag hochtemperatur kernkraftwerk gmbh hkg joint undertak euratom council european commun regard treati establish european atom energi commun articl thereof regard opinion commiss regard report commiss regard propos commiss object hochtemperatur kernkraftwerk gmbh hkg joint undertak establish period year council decis june construct equip oper nuclear power station capac order mwe uentrop landkrei unna feder republ germani hkg purpos appli advantag list annex iii treati nuclear power station construct consortium commun undertak exclus compon commun construct power station enabl technic process product electr industri scale consider improv confer hkg respect period construct oper nuclear power station advantag list annex iii treati lighten financi burden limit econom risk inher undertak desir confer hkg advantag make commun patent inform collect implement nuclear power station project decid articl member state confer hochtemperatur kernkraftwerk gmbh hkg joint undertak place period year final accept power station undertak advantag list annex iii treati paragraph annex exempt kapitalverkehrsteu gesellschaftsteu capit transact tax compani tax asset contribut hkg member stammeinlagen total dm million paragraph annex exempt grunderwerbsteu tax acquisit immov properti paragraph annex exempt tax capit derog deadlin set deduct loss pursuant articl einkommensteuergesetz incom tax law exempt part industri commerci profit tax levi pursuanc articl point gewerbesteuergesetz trade tax law interest due long term financi commit derog deadlin set deduct oper loss pursuanc articl gewerbesteuergesetz exempt part tax oper capit levi pursuanc paragraph point articl gewerbesteuergesetz long term financi commit exempt part tax oper capit levi pro rata plant financ public subsidi exempt land tax articl advantag confer hkg decis appli right oblig hkg time incorpor joint undertak articl confer advantag list articl hkg subject condit commiss access industri technic econom inform includ relat safeti acquir hkg period design construct oper nuclear power station duti extend inform hkg entitl receiv major supplier pass accord contract conclud commiss determin inform commun manner commun made ensur inform dissemin articl decis address member state joint undertak hkg luxembourg june council presid genscher