No VAT exemption for heat supplies provided by homeowners' a ...
The European Court of Justice (ECJ) held that the supply of heat by a homeowners' association to its members, the residential property owners, is subject to VAT. Accordingly, the proportionate input VAT allocable to the acquisition and operation costs of the heat generating power plant will be deductible. The case was referred to the ECJ by the Lower Tax Court of Baden-Wuerttemberg.
Categories: European Court of Justice
Keywords: VAT Exemption, heat supplies, power plan ...
