Judgment of the Provincial Administrative Court of 17 February 2023 (file no. III SA/Wa 2440/22)
Due to the unfavourable situation on the gas market, special solutions were adopted in January 2022 to protect gas fuel consumers. This was to be the result of the introduction of a maximum price mechanism for specific groups of tariff customers.
That aid also entailed the granting, under certain conditions, of a right to compensation to electricity undertakings in the context of a price freeze.
- Unfavourable tax ruling
- The PAC annuls the interpretation
- Importance in VAT
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