Brussels, 24/06/2013 (Agence Europe) - The owner of a domestic photovoltaic installation connected to the national grid and producing electricity to be bought back may deduct input VAT, if he or she operates the installation in exchange for income “on a continuing basis”.
The Court of Justice of the EU gave this answer (case C-219/12) on 20 June to the Austrian Administrative Court, which had been asked to rule on the dispute between the Austrian tax authority and the owner of a...