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)
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.