In electricity tax law, the concept of “installation” is an ongoing source of debate. Most recently, the Düsseldorf Fiscal Court (judgement of 21 February 2024 (4 K 1324/22 VSt)) had to deal with this issue in the context of the electricity tax exemption for electricity generated from renewable energy sources. The end result of this being that, once again, limits have been set for the customs administration.
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