Y operates a biogas plant that produces electricity and heat from biomass. They sell most of the electricity to the electricity network and donate most of the heat to entrepreneur A and company B without fixed remuneration. Y receives a bonus for the electricity supplied and the tax authority calculated the taxable amount for the heat based on the cost price. The CJEU ruled that the free transfer of heat to other taxable persons constitutes a supply of goods for consideration, regardless of whether they can deduct VAT.
Source BTW jurisprudentie
See also
- C-207/23 (Finanzamt X) – Judgment – Wood drying and heating as VAT base
- Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
