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- Title
Vollumfänglicher Vorsteuerabzug bei gemischter Verwendung von eigenen Produktionsmitteln? — Zum „Biogasanlagen-Urteil" des V. Senats des BFH v. 25.11.2021 – V R 45/20.
- Authors
Lippross, Otto-Gerd
- Abstract
The article discusses the 5th Senate of the Bundesfinanzhof court case dealing with the full input tax deduction for mixed use of own means of production. The court held that an entrepreneur who builds a biogas plant with the intention of delivering part of the heat generated during the operation of the plant to third parties free of charge should treat these deliveries as free value deliveries, and is not entitled to proportionate reduction in the input tax deduction.
- Subjects
TAX deductions; TAX cuts; ENERGY consumption; FEDERAL courts; TAXATION; BIOGAS industry
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 11, p401
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711102