CELEX: 62012CA0219
Language: en
Date: 2013-06-20 00:00:00
Title: Case C-219/12: Judgment of the Court (Second Chamber) of 20 June 2013 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (Sixth VAT Directive — Article 4(1) and (2) — Concept of ‘economic activities’ — Deduction of input tax — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling — Supply to the network — Remuneration — Electricity production lower than consumption)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/33
            
         Judgment of the Court (Second Chamber) of 20 June 2013 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz
   (Case C-219/12) (1)
   
   (Sixth VAT Directive - Article 4(1) and (2) - Concept of ‘economic activities’ - Deduction of input tax - Operation of a photovoltaic installation on the roof of a house which is used as a dwelling - Supply to the network - Remuneration - Electricity production lower than consumption)
   2013/C 225/56
   Language of the case: German
   
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Freistadt Rohrbach Urfahr
   
      Defendant: Unabhängiger Finanzsenat Außenstelle Linz
   
      In the presence of: Thomas Fuchs
   
      Re:
   
   Request for a preliminary ruling — Verwaltungsgerichtshof — Interpretation of Article 4 of 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) — Concept of ‘economic activity’ — Photovoltaic installation for electricity production near a private dwelling without a power storage unit — Sale of the energy produced to a company which resupplies that dwelling with the energy which it requires — Energy production lower than consumption in the long term
   
      Operative part of the judgment
   
   Article 4(1) and (2) of 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, as amended by Council Directive 95/7/EC of 10 April 1995, 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.
   
      (1)  OJ C 243, 11.8.2012.