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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
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