03.01.2017 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. Categories: Supreme Tax Court casesKeywords: wind farm, wind turbine, depreciation, e ...
04.03.2014 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. Categories: Official PronouncementsKeywords: property, wind farm
01.06.2011 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. Categories: Supreme Tax Court casesKeywords: wind farm, wind turbine
