Opinion of Advocate General Mengozzi in the case Solar Electric Martinique.
Mengozzi proposes that the Court should declare that it lacks jurisdiction to answer the request for a preliminary ruling submitted by the Conseil d'État (Council of State) (France). 
In the alternative, concerning the existence of a single transaction (having the nature of ‘works of construction') or of a number of separable transactions: Mengozzi concludes that, at the time of the facts of the main proceedings, there was no indication in Article 5(5) of the Sixth Directive or Article 14(3) of the VAT Directive to suggest that any installation of moveable property, such as a photovoltaic panel or a solar water heating panel of the type of those at issue in the main proceedings, on an immovable property would constitute a work of construction. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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