Court of Justice 20 June 2013, Case C-219/12: Judgment of the Court (Second Chamber) of 20 June 2013 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (Sixth VAT Directive — Article 4(1) and (2) — Concept of ‘economic activities’ — Deduction of input tax — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling — Supply to the network — Remuneration — Electricity production lower than consumption)

Also known as