The supply of electricity to tenants is an independent main service and distinct from the otherwise tax-free rental, and the VAT from the purchase of the photovoltaic systems is deductible for the landlord as input VAT.
According to a decision of the European Court of Justice (ECJ) in a Polish case, the supply of electricity for charging electric powered cars and other vehicles is a supply of goods that may consist of several different services at the re-charging stations.
Today, the EU Commission approved, under State aid rules, German measures to support electricity production from renewable energy sources through amendments to the Renewable Energy Act and a scheme to support offshore wind energy generation by amendments to the German Offshore Wind Energy Act.
The European Commission has approved, under EU State aid rules, three additional measures to support electricity production from renewable energy sources in Germany. The additional measures supplement the German Renewable Energy Act (“Erneuerbare Energien Gesetz” – ‘EEG 2021') and will further contribute to achieving Germany's environmental targets and the EU's strategic objectives relating to the EU Green Deal.
The European Commission is proposing an emergency intervention in Europe's energy markets to tackle recent dramatic price rises. The proposals include exceptional electricity demand reduction measures, which will help reduce the cost of electricity for consumers, and measures to redistribute the energy sector's surplus revenues to final customers.
The Supreme Tax Court has held that a electricity distributor cannot claim a refund of the electric power tax included in irrecoverable amounts billed to customers, whether on the grounds of unfair taxation or on grounds of unequal taxation by comparison with the refund available to wholesalers of fuel oils.
