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)
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 - - 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.