- Transfer of heat from a company to other entities for free is considered a taxable transaction
- The cost base for this transaction includes both direct and indirectly attributable costs
- Ruling by the EU Court of Justice in a case involving a German company producing biogas
- German tax authorities challenged the taxability of the free heat transfer
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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