Tax & Legal

Categories: All (7 found)

1. 27.09.2024

   Deduction of input VAT upon supply of electricity to tenants

   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.

   Categories: Supreme Tax Court cases

   Keywords: input tax deduction, ancillary service, ...
2. 22.04.2023

   ECJ on VAT: Technical support and IT services for recharging ...

   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.

   Categories: From Europe

   Keywords: electricity, electric car
3. 21.12.2022

   EU Commission approves German schemes to support electricity ...

   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.

   Categories: From Europe

   Keywords: electricity, energy tax, renewable energ ...
4. 27.09.2022

   Commission approves additional German measures to support re ...

   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.

   Categories: From Europe

   Keywords: electricity, renewable energy
5. 15.09.2022

   Commission proposes emergency market intervention to reduce ...

   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.

   Categories: From Europe

   Keywords: electricity, energy tax
6. 10.06.2015

   Nuclear fuel duty upheld

   The ECJ has held that German nuclear fuel duty levied on the use of nuclear fuel in a reactor does not conflict with community law.

   Categories: From Europe

   Keywords: electricity, nuclear fuel, power
7. 19.03.2014

   No refund of electric power tax on customer bad debt

   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.

   Categories: Supreme Tax Court cases

   Keywords: power tax, electric power, electricity