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Comments on ECJ C-571/21 (Non-VAT): AG ECJ explains how energy tax exemptions work

Advocate General Rantos concludes that the exemption from art. 14(1)(a) first sentence EC Directive 2003/96, which refers to ‘electricity that is used for the production of electricity’, only applies to electricity that is used for actions that are indispensable for and directly contribute to the electricity production process.

Source Taxlive

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