Actualités

Dans son arrêt du 17 juillet 2024, publié le 26 septembre 2024, la XI. Senat des BFH a décidé que la livraison d'électricité que le bailleur d'un logement produit lui-même par le biais d'une installation photovoltaïque et qu'il fournit à ses locataires contre rémunération n'est pas une prestation accessoire dépendante de la location (à long terme) de logements exonérée de la TVA, mais une prestation indépendante soumise à la TVA qui donne droit à la déduction de la taxe en amont sur les prestations en amont, étant donné qu'en vertu de la loi, le locataire a la possibilité de choisir librement le fournisseur d'électricité et que la livraison d'électricité est facturée séparément et en fonction de la consommation individuelle (délimitation par rapport à l'arrêt du BFH du 07. 12.2023, V R 15/21, BStBl II 2024, 503, concernant la déduction de l'impôt préalable pour la livraison d'une installation de chauffage). Dans la fo…

With Art. 8 of the Bundestagsdrucksache 19/20 148 the Bundestag on Thursday, 20. In June 2020, the government decided to remove the long-awaited solar lid. With the simple deletion of § 49 para. 5 and para. 6 EEG 2017, production for solar plants will now also continue with an installed power of less than 750 kWp after reaching an installed total power of 52 GW.. The decision was made without the votes of FDP and AFD. For example, the decision on the draft standardisation of energy saving legislation for buildings implemented the much too long delayed amendment of the EEG and the commitment of the 2030 Climate Protection Programme of September 2019. ( BT-Drs. 19/20 148 of 17. 06. 2020)

The Federal Network Agency (BNetzA) is reacting to the effects of the corona virus and is adapting the mechanism for the tendering of renewable energies and CHP plants. The dates of the call for tenders and the implementation of the call for tenders will not be adjusted in the process. However, the successful bidders will not already be awarded the contract, but will first receive an assurance, so that the deadlines associated with the award will not yet begin to run. In addition, the BNetzA announces that for bids for #Wind energy on land and biomass that have already been awarded the implementation deadlines would be granted unbureaucratically by informal application.

The #Clearingstelle #EEG #KWKG has already published on December 13, 2018, a notice on #self-sufficiency for so-called general electricity. Self-sufficiency within the meaning of § 61 EEG 2017 also applies in the case of personal identity between the plant operator and the operator of consumption facilities for cooling or heating parts of buildings, community lighting and lifts. In this respect, the Clearingstelle EEG KWKG creates legal clarity for the use of #solar plants and #BHWK in the real estate industry. At the same time, the necessary differentiation from other electrical quantities, e. g. #tenant electricity is pointed out. (Clearingstelle EEG KWKG, Note from 13. 12. 2018 - Ref. : 2018/10)

What is "building structure"; within the meaning of the EEG? The Clearingstelle EEG KWKG commented on this in an arbitration award dated 11 January 2019. The parties to the arbitration proceedings had it clarified whether a site on which fills and excavations had been carried out for the construction of a transmitter and on which certain structural elements had been installed is to be classified as "other structural installation"; and whether a corresponding claim for funding thus exists. The Clearingstelle affirmed this and made it clear that an area can simultaneously have the characteristics of a conversion area and another building structure. In this respect, there is no relationship of exclusion or superiority/subordination between the acts of promotion in the EEG.

The OLG Düsseldorf has decided that the BNetzA is obliged to anonymously disclose bid values from the tender for wind energy. One unsuccessful bidder argued that it could not be ruled out that knowledge of the bid amount might provide the complainant with further indications of an inadmissible price agreement pursuant to Section 34 (1) b) EEG 2017. The Düsseldorf Higher Regional Court granted this to the extent that, in connection with the location and type of plant, which can also be seen from the bid, conclusions can regularly be drawn about the profits with which the respective bidder has calculated, which is why the bids would only have to be disclosed anonymously. (OLG Düsseldorf, Resolution of 14. 11. 2018 - Ref. : 3 Kart 6/18)