Schlagwörter: wind farm (3 gefunden)

1. 03. Januar 2017

   Depreciation of wind turbines not before transfer of risk

   Tax depreciation for wind turbines presupposes economic ownership of the asset. A change in economic ownership requires that any risks are transferred to the purchaser/customer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: wind farm, wind turbine, depreciation, e ...
2. 04. März 2014

   VAT on services for wind farms

   The finance ministry has issued a decree on the place of performance of the services supplied to, in particular, offshore wind farms.

   Kategorien: Official Pronouncements

   Schlagwörter: property, wind farm
3. 01. Juni 2011

   Wind farm installations do not outlive turbines

   The Supreme Tax Court has held that each turbine on a wind farm is a separate asset, as are the cables and grid substation, and the access ways, but depreciation periods are limited to that of the turbines.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: wind farm, wind turbine