CELEX: 62012CN0219
Language: en
Date: 2012-05-09 00:00:00
Title: Case C-219/12: Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 9 May 2012 — Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Fianzsenat Außenstelle Linz

11.8.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 243/3
            
         Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 9 May 2012 — Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Fianzsenat Außenstelle Linz
   (Case C-219/12)
   2012/C 243/05
   Language of the case: German
   
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Freistadt Rohrbach Urfahr
   
      Defendant: Unabhängiger Fianzsenat Außenstelle Linz
   
      Interested party: Thomas Fuchs
   
      Question referred
   
   Is the operation of a network-connected photovoltaic installation with no independent power storage capability on or adjacent to a privately owned house used for private residential purposes, which is technically designed such that the power generated by the installation is, on a continuing basis, below the total quantity of power privately consumed by the installation operator in the privately owned house, an ‘economic activity’ of the installation operator within the meaning of Article 4 of the Sixth Directive 77/388/EEC? (1)
   
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, OJ 1977 L 145, p. 1.