Opinion of the Advocate General — ECLI:EU:C:2013:152
Date: 2013-03-07
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Austria

Summary — Judgment of the Court (Second Chamber), 20 June 2013 Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Economic activities — Concept — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling allowing electricity to be supplied to the network in exchange for income on a continuing basis — Whether included (Council Directive 77/388, Art. 4(1) and (2)) Article 4(1) and (2) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the operation of a photovoltaic installation on or adjacent to a house which is used as a dwelling, which is designed such that the electricity produced is (i) always less than the electricity privately consumed by its operator and (ii) supplied to the network in exchange for income on a continuing basis, falls within the concept of ‘economic activities’ as defined in that Article. (see para. 37, operative part)