The court determined that supplying electricity to tenants is a distinct main service, separate from tax-exempt residential rental, allowing the landlord to deduct input tax on the photovoltaic system. This decision hinged on the principle that services are considered separate when tenants have control over supplier choice and consumption, enabling independent billing. The ruling clarifies that electricity provision, even when linked to rental, can be a taxable independent service, especially when consumption is separately measured and billed.
Source: datenbank.nwb.de
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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