Press Release: Judgment in Case C-219/12. Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Auβenstelle Linz; Other party to the case: Thomas Fuchs

Author (Corporate)
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Series Details No. 75, 2013 (20.6.13)
Publication Date 20/06/2013
Content Type

The operation of a private photovoltaic installation which is connected to the network may entitle its operator to deduct input VAT.

The right to deduct that tax presupposes inter alia that the installation is being exploited for the purpose of obtaining income on a continuing basis.

Source Link Link to Main Source http://curia.europa.eu/jcms/upload/docs/application/pdf/2013-06/cp130075en.pdf
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