CJEU JUDGMENT OF 17 DECEMBER 2020 - WEG TEVESSTRAßE v FINANZAMT VILLINGEN-SCHWENNINGEN

Good outcome for property associations providing heat to their members

This judgment could be of practical use to some EPF member associations, because the outcome is tax-advantageous for property associations supplying heat to their members, and property associations can be an excellent way of exploiting combined heat and power to the benefit of their members compared to each owner having to go it alone.

Full report under epf21-01 of 06.01.2021