Judgment of the Court of Justice in the case Fuchs.

Article 4(1) and (2) of Sixth Council Directive 77/388/EEC, must be interpreted as meaning 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 (i) always less than the electricity privately consumed by its operator and (ii) supplied to the network in exchange for income on a continuing basis, falls within the concept of ‘economic activities' as defined in that Article.

CJ No. C-219/12, 20 June 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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