This document is an excerpt from the EUR-Lex website
Document 62021CJ0612
Judgment of the Court (Seventh Chamber) of 30 March 2023.
Gmina O. v Dyrektor Krajowej Informacji Skarbowej.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.
Case C-612/21.
Judgment of the Court (Seventh Chamber) of 30 March 2023.
Gmina O. v Dyrektor Krajowej Informacji Skarbowej.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.
Case C-612/21.
ECLI identifier: ECLI:EU:C:2023:279
Case C‑612/21
Gmina O.
v
Dyrektor Krajowej Informacji Skarbowej
(Request for a preliminary ruling
From the Naczelny Sąd Administracyjny)
Judgment of the Court (Seventh Chamber) of 30 March 2023
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of goods and services subject to value added tax – Meaning – Supply and installation by a municipality through an undertaking, of renewable energy systems for residents wishing it who own their property
(Council Directive 2006/112, Arts 2(1), 9(1) and 13(1))
(see paragraphs 25-27, 32-35, 38, 42, operative part)