ownconsumption
Power consumption is generally the consumption of goods and services for their own purposes instead of consumption by a third party or specifically the legal concept in the VAT law for the delivery of services without the entrepreneur a return receives.
General
The concept of self-consumption assumes that someone sells purchased services ( goods , services , other items ) as a dealer or reseller and receives consideration in the form of the purchase price (or another service in the case of an exchange contract ). However, if he keeps the service for himself for the purpose of private consumption, it is self-consumption. Self-consumption is therefore understood to mean the use or extraction of company assets for private use.
Tax law
Self-consumption means the use or private extraction of company assets for the private use of the entrepreneur. This includes, for example, the use of the company telephone for private calls or private trips with the company car .
The power consumption will since April 1999 in Germany under the new VAT law collective term unpaid ad valorem charge to the supply of goods equivalent ( § 3 para. 1b UStG ), whereby free gifts of goods by a contractor to his staff involved for its private use. In terms of sales tax law, self-consumption represents a turnover by the company to the entrepreneur. A distinction must be made between self-consumption and private consumption, which has the corresponding income tax consequences.
Other areas of law
The internal power consumption plays in the energy sectors in energy consumption an important role. For example, the owner of a company that produces energy products other than coal and natural gas may use energy products within the company premises tax-free if they have been produced within the company premises and are used in connection with the production of energy products ( Section 26 (1) EnergieStG ) . According to Section 27a EEG, this also applies to the operators of systems who are allowed to use the electricity generated in their system for their own supply , which is consumed by the system itself or other systems, among other things. In accordance with Section 61a No. 1 EEG, the EEG surcharge does not apply to the power plant 's own consumption . According to Section 3 No. 18 EnWG , the operation of a customer system for internal supply does not make the operator an energy supply company . According to Section 3 No. 20 KWKG, net electricity generation is the electricity production of a system measured at the generator terminals minus the self-consumption required for its operation within the meaning of Section 61a No. 1 EEG. There are separate regulations for self-consumption with solar power .
The Narcotics Act (Narcotics Act) provides for penalties to self-consumption in small quantities before. The court can therefore refrain from punishing if the perpetrator cultivates, manufactures, imports, exports, carries out, acquires, otherwise procures or owns the narcotics in small quantities for personal consumption ( Section 29 (5) BtMG).
International
As a self-consumption in is Austrian and Swiss Umsatzsteuerrecht the discharge of an object or a service designated, if no consideration is agreed upon or the value dispensing takes place in the private sector. Since a delivery or service is only subject to sales tax if there is an exchange of services, it is necessary, for reasons of uniformity of taxation , that value-added taxes are taxed in the same way. Taxation reverses the input tax deduction ( input tax Austria , input tax Switzerland ) that occurred for the company when the item was purchased .
The legal basis in Austria is Section 1 Paragraph 1 No. 2 UStG . In Art. 9 of the VAT Act, Switzerland has recorded self-consumption as an offense subject to VAT. The most common case of personal consumption in these countries is the private use of a company car by the entrepreneur or the private use of the company telephone.
Web links
Individual evidence
- ↑ Jörg Wöltje, quick introduction to accounting , 2008, p. 86
- ↑ Jörg Wöltje, quick introduction to accounting , 2008, p. 86
