Judgment of the Court (Second Chamber), 20 June 2013
Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz
Request for a preliminary ruling from the Verwaltungsgerichtshof
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
Case C‑219/12
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2013:152 |
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Judgment
ECLI:EU:C:2013:413 |
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