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World Journal of VAT/GST Law Volume 1, 2012 - Issue 2
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Original Articles

Does the running of a photovoltaic installation without a power storage facility on or adjacent to a private dwelling constitute an ‘economic activity’ within the VAT Directive?

Tina Ehrke-Rabel Tina Ehrke-Rabel is head of the Institute of Fiscal Law and Tax Law, Karl-Franzens-University of Graz, Austria.
&
Barbara Gunacker-Slawitsch Barbara Gunacker-Slawitsch is a senior researcher at the Karl-Franzens-University of Graz, Austria.
Pages 198-201 | Published online: 07 May 2015

  • VwGH 29 March 2012, 2009/15/0143, EU 2012/0001–1 [2012].
  • UFS 28 May 2009, GZ RV/0254-L/07 [2009].
  • Council Directive (EC) 2006/112 on the common system of value added tax [2006].
  • BFH 18 December 2008, V R 80/07 [2008], BStBl 2011 II 292; see also BFH 19 July 2011, XI R 29/10 [2011]; BFH 19 July 2011, XI R 21/10 [2011]; 19 July 2011, XI R 29/09 [2011].
  • Case C-230/94 Enkler [1996] ECR I-4517.
  • BFH 18 December 2008, V R 80/07 [2008], BStBl 2011 II 292.
  • Umsatzsteuerprotokoll über den Salzburger Steuerdialog 2009, GZ BMF 010219/0220-VI/4/2009 [2009].
  • Case C-408/06 Götz [2007] ECR I-11295.
  • Enkler (n 5).
  • Council Directive (EEC) 77/388 on the harmonization of the laws of the Member States relating to turnover taxes [1977].
  • Enkler (n 5) paras 20 ff.
  • ibid, paras 27 ff.
  • BFH 18 December 2008, V R 80/07 [2008], BStBl 2011 II 292.
  • See Franz Philipp Sutter, ‘Die Abgrenzung “wirtschaftlicher Tätigkeiten” in der Umsatzsteuer am Beispiel “privater” Photovoltaikanlagen’ (2012) Österreichische Steuerzeitung 291.
  • See ibid, 291.
  • Apart from the Enkler case the ECJ was recently concerned with the concept of an ‘economic activity’ in Cases C-180/10 and C-181/10 Slaby and Kuć [2011] ECR I-0000; C- 263/11 Redlihs [2012] ECR I-0000. According to the ECJ in these cases, an activity must be regarded as an ‘economic activity’ if the person concerned takes active steps (eg as in the Slaby case to market property or in the Redlihs case in forestry management) by mobilising resources similar to those deployed by a producer, a trader or a person supplying services within the meaning of the second subparagraph of Article 9 Sec 1 RVD.
  • In Austria this view is held by eg Verena Hörtnagl-Seidner, ‘Ist der Betrieb einer Photovoltaikanlage eine wirtschaftliche Tätigkeit?’ (2012) Umsatzsteuer- und Verkehrsteuer-Recht 246; the same, ‘Umsatzsteuerliche Behan dlung von Photovoltaikanlagen’ (2010) Österreichisches Recht der Wirtschaft 114.
  • See also Holger Stadie in Wolfram Reiβ, Jörg Kraeusel and Michael Langer, ‘Umsatzsteuergesetz (Loseblattsammlung)’ § 2 para 381.
  • See eg Cases C-284/11 EMS-Bulgaria [2012] ECR I-0000, para 68; C-118/11 Eon Aset [2012] ECR I-0000, para 43.
  • See eg Cases C-20/91 de Jong [1992] ECR I-2847; C-581/08 EMI Group [2010] ECR I-8607.

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