Proceeding FG Munich, October 25, 2018, Az: 14 K 2379/16: VAT also arises with the performance (§ 13 Para. 1 No. 1 Letter a Clause 1 UStG), without there being a tax adjustment (§ 17 Para. 2 No. 1 and Para. 1 Clause 1 UStG) occurs when the entrepreneur for the construction of a photovoltaic system agrees with its operator that the fee for this is only owed to the extent that it can be paid for by income from the electricity feed-in.
Source: bundesfinanzhof.de
