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)