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PARALLEL TEXTS
Lo sfruttamento di un impianto fotovoltaico privato, ma connesso alla rete, può far sorgere il diritto alla detrazione dell’IVA pagata a monte
Inglese tratto da:
http://europa.eu/rapid/press-release_CJE-13-75_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_CJE-13-75_it.htm
Data documento: 20-06-2013
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The operation of a private photovoltaic installation which is connected to the network may entitle its operator to deduct input VAT
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Lo sfruttamento di un impianto fotovoltaico privato, ma connesso alla rete, può far sorgere il diritto alla detrazione dell’IVA pagata a monte
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The right to deduct that tax presupposes inter alia that the installation is being exploited for the purpose of obtaining income on a continuing basis
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Tale diritto a detrazione presuppone in particolare che l’impianto sia sfruttato al fine di ricavarne introiti aventi carattere di stabilità
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In 2005, Mr Fuchs had a photovoltaic installation fitted on the roof of his house, which he uses as a dwelling.
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Nel 2005 il sig. Fuchs ha installato un impianto fotovoltaico sul tetto della sua casa.
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As that installation has no storage capacity, he supplies the whole of the electricity produced thereby – less than that required to meet his household needs – to the network on the basis of a contract which was concluded with the company Ökostrom Solarpartner for an indefinite duration.
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Poiché tale impianto non ha capacità di immagazzinamento, il sig. Fuchs cede in rete la quantità complessiva di energia elettrica prodotta, inferiore al proprio fabbisogno, in base a un contratto con la società Ökostrom Solarpartner, stipulato a tempo indeterminato.
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The consideration for that supply is the market price; it is then subjected to VAT.
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Tali cessioni sono remunerate al prezzo di mercato e assoggettate all’IVA.
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Such electricity as is necessary to meet Mr Fuchs’s household needs is bought back from Ökostrom Solarpartner at the same price as Mr Fuchs charges for supplying the electricity produced by his photovoltaic installation to the network.
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Il sig. Fuchs riacquista dalla Ökostrom Solarpartner l’energia elettrica necessaria per le proprie esigenze domestiche allo stesso prezzo al quale l’energia elettrica prodotta dal suo impianto fotovoltaico è stata ceduta in rete.
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Mr Fuchs applied to the competent tax authority – the Finanzamt Freistadt Rohrbach Urfahr (Freistadt Rohrbach Urfahr Tax Office) (Austria) – for reimbursement of VAT which he had paid when purchasing the photovoltaic installation.
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Il sig. Fuchs ha chiesto all’autorità tributaria competente, il Finanzamt Freistadt Rohrbach Urfahr (Austria) il rimborso dell’IVA da lui assolta al momento dell’acquisto dell’impianto fotovoltaico.
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The Finanzamt refused to reimburse Mr Fuchs’s input tax on the ground that he had not carried out any economic activity by operating his photovoltaic installation.
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Il Finanzamt ha rifiutato tale rimborso dell’imposta pagata a monte per il motivo che, nello sfruttare il suo impianto fotovoltaico, il sig. Fuchs non esercitava un’attività economica.
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Mr Fuchs therefore brought an appeal before the Unabhängiger Finanzsenat Außenstelle Linz (Independent Finance Tribunal, Linz District); that appeal was upheld.
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Il sig. Fuchs ha pertanto proposto un ricorso dinanzi all’Unabhängiger Finanzsenat Außenstelle Linz (Commissione tributaria indipendente di Linz), che l’ha accolto.
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Appealed to by the Finanzamt, the Verwaltungsgerichtshof (Administrative Court, Austria) in that context asks whether, under EU law, the operation of a photovoltaic installation on or adjacent to a privately-owned house used for private residential purposes, which is designed such that the electricity produced is (i) always less than the electricity privately consumed by its operator and (ii) supplied to the network in exchange for income on a continuing basis, falls within the concept of ‘economic activities’.
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Adito dal Finanzamt, il Verwaltungsgerichtshof (Corte amministrativa, Austria) chiede in tale contesto se, in base al diritto dell’Unione, lo sfruttamento di un impianto fotovoltaico installato sopra o accanto a un edificio privato ad uso abitativo e strutturato in modo tale che la quantità di energia elettrica prodotta, da un lato, sia costantemente inferiore alla quantità complessiva di energia elettrica consumata per uso privato dal gestore dell’impianto e, dall’altro, sia ceduta in rete verso un corrispettivo, con la realizzazione di introiti aventi carattere di stabilità, rientri nella nozione di «attività economiche».
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By its judgment delivered today, the Court of Justice answers that question in the affirmative.
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Con la sentenza odierna, la Corte di giustizia risponde affermativamente a tale questione.
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The Court notes that the operation of a photovoltaic installation constitutes an ‘economic activity’ if it is carried out for the purpose of obtaining income on a continuing basis:
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La Corte rileva che lo sfruttamento di un impianto fotovoltaico costituisce un’«attività economica» se avviene al fine di ricavarne introiti aventi carattere di stabilità.
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the concept of ‘income’ must be understood as meaning remuneration received as consideration for the activity carried out.
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Orbene, la nozione di introiti dev’essere intesa nel senso di una remunerazione percepita come contropartita dell’attività esercitata.
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It follows that, for a finding that the exploitation of property is carried out for the purpose of obtaining income therefrom, it is irrelevant whether or not that exploitation is intended to make a profit.
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Ne risulta che, per considerare che lo sfruttamento di un bene avvenga al fine di ricavarne introiti, è irrilevante che tale sfruttamento sia o meno finalizzato a generare profitti.
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Given that the installation on the roof of Mr Fuchs’s house produces electricity which is fed into the network in return for remuneration, Mr Fuchs’s exploitation of that installation is carried out for the purpose of obtaining income therefrom.
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Poiché l’impianto installato sulla casa del sig. Fuchs produce energia elettrica che viene immessa nella rete a fronte di una remunerazione, quest’ultimo sfrutta l’impianto al fine di ricavarne introiti.
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By the same token, as the supply of electricity to the network is being carried out on the basis of a contract concluded for an indefinite duration, that income is obtained on a continuing basis.
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Inoltre, dato che le cessioni di energia elettrica in rete sono effettuate in base a un contratto a tempo indeterminato, tali introiti hanno carattere di stabilità.
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In view of those considerations, it is irrelevant that the amount of electricity produced by that installation is always lower than the amount of electricity consumed by the operator in meeting his household needs.
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E’ irrilevante al riguardo che la quantità di energia elettrica prodotta dall’impianto sia sempre inferiore alla quantità di energia elettrica consumata dal gestore per le proprie esigenze domestiche.
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The Court also makes reference to the fact that, according to the structure of the VAT system, input VAT on goods or services used by a taxable person for his taxable transactions may be deducted.
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La Corte ricorda, peraltro, che secondo la logica del sistema dell’IVA, il soggetto passivo può detrarre l’IVA cha ha gravato a monte sui beni o sui servizi da lui impiegati per le sue operazioni soggette ad imposta.
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The deduction of input taxes is linked to the collection of output taxes.
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La detrazione delle imposte a monte è connessa alla riscossione delle imposte a valle.
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Where goods or services are used for the purposes of transactions that are taxable as outputs, deduction of the input tax on them is required in order to avoid double taxation.
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Nella misura in cui beni o servizi sono impiegati ai fini di operazioni imponibili a valle, la detrazione dell’imposta che ha gravato su di essi a monte è necessaria per evitare una doppia imposizione.
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In order to be classified as a ‘taxable person’, the person concerned must carry out some form of ‘economic activity’.
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La qualità di soggetto passivo presuppone in particolare che la persona interessata eserciti un’«attività economica».
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NOTE:
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IMPORTANTE:
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A reference for a preliminary ruling allows the courts and tribunals of the Member States, in disputes which have been brought before them, to refer questions to the Court of Justice about the interpretation of European Union law or the validity of a European Union act.
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Il rinvio pregiudiziale consente ai giudici degli Stati membri, nell'ambito di una controversia della quale sono investiti, di interpellare la Corte in merito all’interpretazione del diritto dell’Unione o alla validità di un atto dell’Unione.
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The Court of Justice does not decide the dispute itself.
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La Corte non risolve la controversia nazionale.
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It is for the national court or tribunal to dispose of the case in accordance with the Court’s decision, which is similarly binding on other national courts or tribunals before which a similar issue is raised.
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Spetta al giudice nazionale risolvere la causa conformemente alla decisione della Corte. Tale decisione vincola egualmente gli altri giudici nazionali ai quali venga sottoposto un problema simile.
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LISTEN WITH READSPEAKER
The operation of a private photovoltaic installation which is connected to
the network may entitle its operator to deduct input VAT
The right to deduct that tax presupposes inter alia that the
installation is being exploited for the purpose of obtaining income on a
continuing basis
In 2005, Mr Fuchs had a photovoltaic installation fitted on the
roof of his house, which he uses as a dwelling.
As that installation has no storage capacity, he supplies the whole of
the electricity produced thereby – less than that required to meet his household
needs – to the network on the basis of a contract which was concluded with the
company Ökostrom Solarpartner for an indefinite duration.
The consideration for that supply is the market price; it is then
subjected to VAT.
Such electricity as is necessary to meet Mr Fuchs’s household needs is
bought back from Ökostrom Solarpartner at the same price as Mr Fuchs charges for
supplying the electricity produced by his photovoltaic installation to the
network.
Mr Fuchs applied to the competent tax authority – the Finanzamt
Freistadt Rohrbach Urfahr (Freistadt Rohrbach Urfahr Tax Office) (Austria) – for
reimbursement of VAT which he had paid when purchasing the photovoltaic
installation.
The Finanzamt refused to reimburse Mr Fuchs’s input tax on the ground
that he had not carried out any economic activity by operating his photovoltaic
installation.
Mr Fuchs therefore brought an appeal before the Unabhängiger
Finanzsenat Außenstelle Linz (Independent Finance Tribunal, Linz District); that
appeal was upheld.
Appealed to by the Finanzamt, the Verwaltungsgerichtshof
(Administrative Court, Austria) in that context asks whether, under EU law, the
operation of a photovoltaic installation on or adjacent to a privately-owned
house used for private residential purposes, which is designed such that the
electricity produced is (i) always less than the electricity privately consumed
by its operator and (ii) supplied to the network in exchange for income on a
continuing basis, falls within the concept of ‘economic activities’.
By its judgment delivered today, the Court of Justice answers that
question in the affirmative.
The Court notes that the operation of a photovoltaic installation
constitutes an ‘economic activity’ if it is carried out for the purpose of
obtaining income on a continuing basis:
the concept of ‘income’ must be understood as meaning remuneration
received as consideration for the activity carried out.
It follows that, for a finding that the exploitation of property is
carried out for the purpose of obtaining income therefrom, it is irrelevant
whether or not that exploitation is intended to make a profit.
Given that the installation on the roof of Mr Fuchs’s house produces
electricity which is fed into the network in return for remuneration, Mr Fuchs’s
exploitation of that installation is carried out for the purpose of obtaining
income therefrom.
By the same token, as the supply of electricity to the network is being
carried out on the basis of a contract concluded for an indefinite duration,
that income is obtained on a continuing basis.
In view of those considerations, it is irrelevant that the amount of
electricity produced by that installation is always lower than the amount of
electricity consumed by the operator in meeting his household needs.
The Court also makes reference to the fact that, according to the
structure of the VAT system, input VAT on goods or services used by a taxable
person for his taxable transactions may be deducted.
The deduction of input taxes is linked to the collection of output
taxes.
Where goods or services are used for the purposes of transactions that
are taxable as outputs, deduction of the input tax on them is required in order
to avoid double taxation.
In order to be classified as a ‘taxable person’, the person concerned
must carry out some form of ‘economic activity’.
NOTE:
A reference for a preliminary ruling allows the courts and tribunals of
the Member States, in disputes which have been brought before them, to refer
questions to the Court of Justice about the interpretation of European Union law
or the validity of a European Union act.
The Court of Justice does not decide the dispute itself.
It is for the national court or tribunal to dispose of the case in
accordance with the Court’s decision, which is similarly binding on other
national courts or tribunals before which a similar issue is raised.
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