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Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)

The Court of Justice of the European Union (CJEU) on 30 March 2023 issued judgments (case files C-612/21 and C-616/21) that a municipality that installed renewable energy systems on the immovable property of its inhabitants and implemented programs for the removal of asbestos from properties owned by residents did not act as a taxable person for value added tax (VAT) purposes, but as a public authority.

Source: KPMG

See also


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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