The European Court of Justice (ECJ) April 25 issued a preliminary ruling for Case No. C-207/23, on German input VAT deduction rules. The taxpayer, a biogas plant, provided free heat to a contractor and company without specifying a payment amount in the contracts. The Tax Authority determined that the taxpayer’s heat transfer was free of charge and then proceeded to calculate the taxable amount. The Tax Authority confirmed its findings in a VAT assessment and ultimately dismissed the taxpayer’s complaint as unfounded. Upon appeal, the Federal Finance Court referred specific questions to the ECJ for a preliminary ruling. In answering ...
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