- The treatment of free services in combined heat and power plants remains complex for VAT purposes.
- The BFH had to decide if the free use of waste heat for drying third-party wood chips is a taxable supply.
- The case also involved conditions for input tax deduction in mixed-use facilities.
- The ruling highlights the distinction between economic and non-economic activities.
- It also addresses the implications for input tax deduction.
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.
Latest Posts in "Germany"
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Exemption for Care Services Financed Through Personal Budgets Under German Law
- New VAT Classification for Online Event Services Under German Tax Law
- VAT Correction Claims in Insolvency: Authority and Entitlement Under German Tax Law
- Tax Treatment of Concession Fees in Power Grid Leasing Arrangements
