We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Zur Umsatzbesteuerung der Wärmeabgabe aus einem Blockheizkraftwerk.
- Abstract
The article focuses on case law related to Section 10 of Umsatzsteuergesetz (UStG), German Value Added Tax Act, for sales taxation of the heat output from a combined heat and power plant. It mentions gratuitous supply of heat from a combined heat and power plant the cost price on the electricity and division usually does not have to the amount of electrical and thermal energy. It also mentions power generation from biomass in a combined heat and power plant.
- Subjects
TAX courts; FEDERAL courts; CHICKEN coops; LEGAL judgments; HEAT transfer; BIOGAS industry
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 17, p659
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711704