Source: Minbuza.nl (Dutch)
Unofficial translations/summary:
Facts:
Dispute about the deduction of input tax on the purchase and operating costs of a combined heat and power plant (applicant, association of home and co-owners, a GmbH, government agency and municipality). For 2012, the applicant declared input tax of € 19,765.17, of which the defendant deducts 28% as part of the electricity generation costs. A deduction on the part that is related to heat generation is refused because deliveries of heat to owners are tax-free. An appeal against this refusal was made on 13.12.2016 because the objection was rejected.
Recital:
The referring court is uncertain whether Article 13 of Directive 77/388 and Article 136 of Directive 2006/112 contain indications that the legislature intended to grant a tax exemption for supplies of heat by uniting owners for the benefit of the owners and refers that question to to the Court.
Preliminary question:
Are the provisions of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) to be interpreted as precluding a system of Member State under which VAT exemption is granted for supplies of heat by owners’ associations for owners?
Cited (recent) case law: Commission / France, C-60/96; C-17/18; C-292/89; VAG Sverige, C-329/95
