Dec. 616/2022 of the Dispute Resolution Directorate of the Independent Authority for Public Revenue by means of which it was held that the set-up of a photovoltaic park and the services directly related to the latter (such as the drafting of an assessment re. the suitability of the specific plot of land, the submission of a license application to the competent authority for the set-up and exploitation of the photovoltaic park etc.) shall be considered as services related to immovable property and shall be taxed in the member state in which the photovoltaic park is located.
Source: taxheaven.gr
Contribution by Emmanouela Vitsa (Legal Counsel | Tax & Corporate Lawyer)
