The Resource Home producers of solar electricity under EU VAT

Home producers of solar electricity under EU VAT

Label
Home producers of solar electricity under EU VAT
Title
Home producers of solar electricity under EU VAT
Creator
Subject
Language
  • eng
  • eng
Summary
The question of whether private individuals who have installed a photovoltaic installation (solar panels system) on the roof of their dwelling qualify as taxable persons for VAT for the supply of surplus electricity to the grid is pending before the Court of Justice of the European Union (ECJ). In this article, the authors examine how the ECJ has dealt in the past with activities that are in the grey area between economic and private activities
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Nellen, F.J.G
  • Herber, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
Label
Home producers of solar electricity under EU VAT
Instantiates
Publication
Note
20130517
Other control number
ivm021304.pdf
Label
Home producers of solar electricity under EU VAT
Publication
Note
20130517
Other control number
ivm021304.pdf

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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