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The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) responded to this request in a comprehensive letter dated 14 December 2008. The Federal Council has issued a statement on the tax incentives for energy efficiency measures pursuant to Section 35c of the German Income Tax Act (EStG) for buildings used for own residential purposes since 1 January 2021, and in the course of this has taken a position on the following issues in particular: beneficiary object, concept of a dwelling, person entitled to claim, use for own residential purposes, age of the object, restriction of the maximum amount of the tax reduction, object incentives, tax incentives for several objects, co-ownership of the beneficiary object, eligible expenses, exclusion from incentives, proof of the energy efficiency measure, relationship to Section 33 of the German Income Tax Act (EStG), relationship to Section 92a of the German Income Tax Act (EStG), application and procedur…

Mit Gerichtsbescheid vom 15.09.2020 hat das FG Nürnberg über eine Aufrechnung des Finanzamts mit Altmasseverbindlichkeiten gegen Vorsteuer aus der Vergütung des vorläufigen Insolvenzverwalters für seine Tätigkeit vor Anzeige der Masseunzulänglichkeit zugunsten des Insolvenzverwalters entschieden. Das Gericht ist zu dem Ergebnis gekommen, dass sich die Unzulässigkeit der Aufrechnung im Streitfall in entsprechender Anwendung des § 96 Abs. 1 Nr. 3 InsO ergibt, wonach die Aufrechnung unzulässig ist, wenn ein Insolvenzgläubiger die Möglichkeit der Aufrechnung durch eine anfechtbare Rechtshandlung erlangt hat. Der 2. Senat hat die Revision nach § 115 Abs. 2 Nr. 1 FGO zugelassen, weil die Frage, wann eine anfechtbare Rechtshandlung im Sinne von § 96 Abs. 1 Nr. 3 InsO analog vorliegt und wie weit gegebenenfalls das Aufrechnungsverbot reicht, von grundsätzlicher Bedeutung ist. Revision wurde jedoch nicht eingelegt, so dass diese Entscheidung rechtskr…

On 18. 06. 2020 the Bundestag passed the Building Energy Act (GEG) on the energy requirements for buildings (BT Drs. 19/16 716 and BT Drs. 19/20 148). The Federal Council is due to approve on 3. 07. 2020 . The GEG combines the Energy Saving Act with the Energy Saving Ordinance and the Renewable Energy Heat Act and links requirements on energy efficiency and the use of renewable energies. For the future development of urban energy concepts, the innovation clause in § 103 GEG and the neighborhood solution contained in § 107 GEG contain a neighborhood approach, which must be made fruitful for other areas of the energy economy. § 107 GEG clarifies that an efficient and sustainable heat supply of buildings can also be implemented by means of neighbourhood solutions. According to the innovation clause, not every single building has to meet the energy requirements if the balance sheet in the neighborhood is correct.

On 23rd of April, the BGH heard a review of the ruling of the OLG Frankfurt am Main of 21st March 2019. The main hearing will take place on 3rd March 2019. OLG Frankfurt had affirmed that district heating utilities had infringed the UWG because they had informed their customers in a customer’s letter of a change in the price adjustment clauses. In the opinion of OLG Frankfurt a. M. was not allowed to change unilaterally the price adjustment clauses on the basis of AVBFernwärmeV and the customer’s letter was therefore misleading. The BGH annulled this ruling of the OLG Frankfurt and ruled that there was no infringement of the UWG. The district heating provider did not mislead its customers by giving false facts, but merely expressed its legal view, which was admissible. However, the BGH did not clarify the actual question of whether district heating utilities are entitled to unilaterally change their price adjustment clauses by means of public announce…

In its judgment of 22 January 2020, BFH decided, in the context of the assessment of performance relationships in the course of the construction of a bioenergy park, that the retroactive effect of an invoice adjustment in the event of deduction of input VAT applies irrespective of whether the adjustment has an effect to the advantage or disadvantage of the beneficiary. The planning, delivery and installation of the own demand supply as well as the energy drainage were owed. Cancellation of an invoice together with the issuance of a new invoice replacing it may also have such retroactive effect. An invoice is also "incorrect"; within the meaning of § 31 para. 5 sentence 1 letter. b VATDV (Value Added Tax Implementing Regulation) if it has been completely reversed and the value added tax paid has been repaid in agreement with all parties involved. (BFH, Dec. of 22.01.2020 - Case No.: XI R 10/17)

The Higher Regional Court of Rostock (OLG Rostock) ruled in a judgment of 5 July 1994. March 2019 on the nullity of a district heating supply contract on the basis of § 1 GWB i. V. m. § 134 BGB, which has been living between the heat supplier and the customer for several years. The Court of First Instance is of the opinion that, although supplying large customers with district heating or through heat contracting, it is a common product market. However, since in the specific case there was no impediment to the market, a nullity of the heat supply contract was not to be assumed. In addition, a ten-year contract term in view of the possible maturity agreement according to § 32 para. 1 AVBFernwärmeV does not contradict § 1 GWB, even in combination with a minimum purchase quantity. (OLG Rostock, Dec.. of. 5.3.2020 - Case No. : 16 U 1/18)