62023CJ0207_SUM
Case C‑207/23
Finanzamt X
v
Y KG
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Sixth Chamber) of 25 April 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only)
Harmonisation of fiscal legislation – Common system of value added tax – Supply of goods – Transaction which must be treated as a supply of goods made for consideration – Disposal free of charge of goods forming part of business assets – Meaning – Transfer free of charge of the heat produced by a taxable person to other taxable persons for the purposes of their economic activities – Included – Whether or not the heat has been used by those other taxable persons for purposes giving them a right to deduct VAT – Irrelevant
(Council Directive 2006/112, Art. 16)
(see paragraphs 34, 44, 48, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Supply of goods and services – Disposal free of charge of goods forming part of business assets – Cost price – Direct manufacturing or production costs and indirect costs, such as financing costs – Included – Whether or not costs have been subject to input VAT – Irrelevant
(Council Directive 2006/112, Art. 74)
(see paragraphs 55, 59, operative part 2)
See the text of the decision.