- 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.
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)
- Titanium Case: EU VAT Fixed Establishment Rules
- VAT Margin Scheme Refusal and Good Faith in German Tax Procedure
- EU VAT Consultation Targets Circular Economy and SME-Friendly Reforms
- Comments on T-569/25: EU Court Requires Good Faith to Be Considered in the VAT Margin-Scheme Assessment
