Home Producers of Solar Electricity under EU VAT

The question of whether private individuals who have installed a photovoltaic installation (solar panels system) on the roof of their dwelling qualify as taxable persons for VAT for the supply of surplus electricity to the grid is pending before the Court of Justice of the European Union (ECJ). In this article, the authors examine how the ECJ has dealt in the past with activities that are in the grey area between economic and private activities.