Request for a preliminary ruling from the Conseil d'État in the case Solar Electric Martinique.

Does the sale and installation of photovoltaic panels and solar water heaters on buildings, or with a view to supplying electricity or hot water to buildings, constitute a single transaction that may be characterised as works of construction for the purposes of Article 5(5) and Article 6(1) of Sixth Council Directive, now Article 14(3) and Article 24(1) of Council Directive 2006/112/EC?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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