- The court case involves the issue of value-added tax and input tax deduction related to the acquisition of a photovoltaic system.
- The main question is whether the electricity supplied to tenants is an independent service or an ancillary service to tax-exempt rental services.
- The court ruled that electricity supplied to tenants is an independent taxable main service, not an ancillary service to tax-exempt rental services.
- Tenants have the freedom to choose their electricity supplier and usage terms, indicating the independence of the electricity supply service.
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.
