- ECJ issued preliminary ruling on German input VAT deduction rules
- Case involved biogas plant providing free heat without specifying payment
- Tax Authority determined heat transfer was free and calculated taxable amount
- Tax Authority confirmed findings in VAT assessment and dismissed taxpayer’s complaint
- Federal Finance Court referred questions to ECJ for ruling
- ECJ held that transfer of free heat constitutes supply of goods for consideration
- Specific use of heat to acquire right to deduct VAT is irrelevant
- Cost price of transfer includes direct and indirectly attributable costs, including financing costs
Source: news.bloombergtax.com
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"
- ECJ VAT Cases decided in 2025
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- ECJ Rules No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- ECJ Confirms VAT Exemption for EU Goods Exported Outside Union After Intra-Community Supply
- ECJ Rules Against Automatic Single Supply Treatment for Intra-Group Management Services
