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- Title
Zur Umsatzbesteuerung der Wärmeabgabe aus einer Biogas-Anlage.
- Abstract
The article focuses on the decision of the European Court of Justice (ECJ) related to section 3 of Umsatzsteuergesetz (UStG), German Value Added Tax Act. It mentions sales taxation of the heat output from a biogas plant and allocation of heat. It also mentions external audit by the tax office for large and group audits the examiner assumed that the levy of the heat to a free value transfer and external audit by the tax office for large and group audits.
- Subjects
COST allocation; TAX assessment; MARKET value; LIMITED partnership; LEGAL judgments; BIOGAS industry
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 9, p375
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-720907