- 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.
