In 2011, A installed solar panels and a Remeha Evita HRe boiler. The HRe-boiler consists of a HR-boiler with a built-in natural gas-fired engine. Due to the combination of a high-efficiency central heating boiler with a Stirling engine, the HRe boiler also has a power generation function. The Stirling engine generates electricity. This is done by means of combined heat and power (micro-CHP). Electricity is generated at times when the boiler is burning for heating or hot water. The electricity generated is partly fed into our own electricity network (for direct use). Excess electricity (which occurs when the engine’s production exceeds demand for direct use) is supplied to the grid.
It is in dispute for what amount A is entitled to deduct input tax with regard to the HEe boiler. The dispute concerns the way in which the proportionality of the actual use of the HEe boiler must be determined or approached.
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