Heat Supplied By Residents' Group Subject To VAT, ECJ Says

Law360 (December 17, 2020, 11:59 AM EST) -- Heat supplied by a group of residential property owners to its members is subject to value-added tax, the European Court of Justice ruled in a decision announced Thursday that calls into question Germany's application of European Union VAT laws.

The case involved WEG Tevesstrasse, an association of residential property owners and co-owners in the German state of Baden-Württemberg. In 2012 it built a cogeneration power unit for operation on land belonging to property owners of the association. The electricity generated by the power unit was supplied to an energy distributor while the heat produced was supplied to the property owners of...

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