Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
Date: 2023-03-30
Institutions: Court of Justice
Subjects: VAT, economic activity, financial aid, improvement of housing, municipality, provision of services, public authorities, renewable energy, taxpayer








C_2023179EN.01000401.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/4






Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej
(Case C-612/21, (1) Gmina O.)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(a) and (c) - Supply of goods and services for consideration - Article 9(1) - Meanings of ‘taxable person’ and ‘economic activity’ - Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems - Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner - Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs - Article 13(1) - Municipalities not subject to tax for the activities or transactions carried out as public authorities)
(2023/C 179/05)
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: Gmina O.

Defendant: Dyrektor Krajowej Informacji Skarbowej

Operative part of the judgment

Article 2(1), Article 9(1) and Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the fact that a municipality supplies and installs, through an undertaking, renewable energy systems for its residents who own their property and who have expressed their wish to be equipped with renewable energy systems, where such an activity is not intended to obtain income on a continuing basis and gives rise, on the part of those residents, solely to a payment covering at most one quarter of the costs incurred, the balance being financed by public funds, does not constitute a supply of goods and services subject to value added tax.


(1)  OJ C 95, 28.2.2022.