In the Austrian case of Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (CJEU Case C-219/12) the CJEU held that ‘the operation of a photovoltaic installation on or adjacent to a house which is used as a dwelling which is designed such that the electricity produced is always less than the electricity privately consumed by its operator and supplied to the network in exchange for income on a continuing basis’ was an economic activity.
Why it matters: The CJEU held that where a householder operated a photovoltaic installation and supplied the electricity to his local network he was engaging in an economic activity even though the amount of electricity which he supplied to the network was always less than the amount of electricity which he consumed from the network.
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In the Austrian case of Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (CJEU Case C-219/12) the CJEU held that ‘the operation of a photovoltaic installation on or adjacent to a house which is used as a dwelling which is designed such that the electricity produced is always less than the electricity privately consumed by its operator and supplied to the network in exchange for income on a continuing basis’ was an economic activity.
Why it matters: The CJEU held that where a householder operated a photovoltaic installation and supplied the electricity to his local network he was engaging in an economic activity even though the amount of electricity which he supplied to the network was always less than the amount of electricity which he consumed from the network.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
