Zur Umsatzbesteuerung der Wärmeabgabe aus einer Biogas-Anlage.

The article focuses on the decision of the European Court of Justice (ECJ) related to section 3 of Umsatzsteuergesetz (UStG), German Value Added Tax Act. It mentions sales taxation of the heat output from a biogas plant and allocation of heat. It also mentions external audit by the tax office for large and group audits the examiner assumed that the levy of the heat to a free value transfer and external audit by the tax office for large and group audits.