1. Die Grundsätze
Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.
Xxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxx. Xxxxxxx xxxx xx xxxxxxx: Xxx Xxxxxx xxxxxxxxxx xxxx xxx x Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx:
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Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx, xxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx.
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Xx Xxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx xXx xxxxxxxx xxxx xxxxxxxx xxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx xxxx xxx xx xXx xxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxxxxxxx xxx xx xXx xxxx. Xx xxxxxx Xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxx.
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Xxx Xxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.
Xxx xxx xxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx Xxxxxx Xx xxx Xxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx, xxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxx xxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxx xxxxxx Xxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxx x xxxxxx xxx xxxxxxx x xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.
XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx xx xxxx xxxxxxxxxx x xxx xxxx xxxxxxx Xxxxxxxxxxx xxxx x xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxx. Xxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx xxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx. Xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx.xxxxxx
Xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx xxxxxxxx xxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxx.
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2. Was gilt als "Lieferung" einer Fotovoltaikanlage?
Xxx "Xxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx xxxx "Xxxxxxxxx"x Xxx xxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xXXX X x x X xxxxxxxxxxxxx :xxxx XXxXx xxxx X X. xxxx Xxxxxxxx xxxxxxxx.
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Verschaffung der Verfügungsmacht
Xxxx Xxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx x Xxx. x XXxXx. Xx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxx x. Xxxxxx xxxx. Xxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx.
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Nebenleistungen
Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx
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Teilleistungen
Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xx Xxxxxxxxxx xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxx xxxx, xxxx "xxx xxxxx Xxxx xxxxx". Xxxx Xxxxxxxxxxxx, xxx xxx Xxxx xxxx xxx xxxxxxxx xxxx, xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx.
Xxx Xxxxxxxxx xxx xxxxxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx", xxx xxxxx xxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.
Xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xx.x.xxxx Xxxxxxxx xxxxxxxx. Xxx XXX xxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx. Xxxxxxxx xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xx Xxxx xxxxx, xx xxx Xxxxxxxxx x Xxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxxxxx.
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3. Vermietungen sind nicht begünstigt, aber ...
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx. XXXX: Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxx Xxxxxxxxx xxxx x. Xxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx
Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxxxxxxxx
Xxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx.
Xxxxxxxx:
Xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx xxxxxxxxxx Xxxxx xxxxxxxx x.xxx XXX. Xxx xxx Xxxxxxxxxx xxxxxxxxx x.xxx XXX xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx.x xxxxxxx xxxx. Xxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxx, xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx x XXX xx xxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxx Xxxxxxxx xxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x Xxxxx xxxxxxxx, xx Xxxxxxxx xx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx.xxx XXX xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx x.xxx XXX.
Xx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xx.xxx XXX xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx x XXX xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx xxxx.
XXXXXXXXX:xxxxxxXxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx xxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.
4. Wo muss die Anlage "belegen" sein?
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx. XxxxxxxxXxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx, xxx xxx Xxxxxx xxxx Xxxxxxxx xxxxxxx xxxx.
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Xxxx xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx, xxxx xxx xxxx xxxxxxx Xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx.
XXXXXXXXX:xxxxxxXx xxx Xxxxx xxx xxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxx Xxxxxx, Xxxxxxxxxxxxxx, Xxxxx. Xxx xxxxx Xxxxx xxx xxxx xxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx XxXxX xxxxx xxxx xxx xx xXxx xxxxx xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx.
5. Vereinfachungsregelung
Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx XxXxX xxxxx xxxx xxx xx xXx xxxxxxxx xxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xXx xxxxxxx, xxxx xxx xxxx xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxx Xxxxxxxxxx xxx XxXxX, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.
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6. Nullsteuersatz nur bei Lieferung an den "Betreiber" der Fotovoltaikanlage
Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx.
Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xXxXxXx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx XXX xxxxx xx xxxxx xx.
Xxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx XxXxX xxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx.
Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx. xxxxxxxxxxx Xxxxxx x. xxx x.x. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.
7. Welche Anlagen und Anlagenteile sind konkret begünstigt?
Xxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxxx, xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxx x.x, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxxx xxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.
Xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx Xxxxx xxx xxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx "xxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx
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Xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxx, Xxxxxx xxx Xxxxx, xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx.
Xxxxxxxx x:
Xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xx xxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxxxxx.
Xxxxxxxx x:
Xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx, xxx Xxxxx xxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxx Xxxxxxxxxxxxxx.
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8. Installation einer Fotovoltaikanlage
Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxxxxx, xxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxxxxx:
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9. Nachweis über das Vorliegen der Voraussetzungen
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10. Keine unentgeltliche Wertabgabe (Eigenverbrauch) bei neuen Anlagen
Xxxxxxx xxxx: Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxxx xx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxxxxxxxx. Xxxxx xxxxx x xxx xxxx xxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx:
a) Regelung bei Inbetriebnahme bis 31. März 2012
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b) Regelung bei Inbetriebnahme ab 1. April 2012 (gilt für Lieferungen/Installation bis Ende 2022)
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c) Erwerb / Installation ab dem 1. Januar 2023
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11. Entnahme der Anlage aus dem Unternehmensvermögen
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12. Veräußerung oder Übertragung der gesamten Anlage
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13. Nullsteuersatz trotz Teil-Inbetriebnahme in 2022?
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14. Keine Umsatzsteuererklärung mehr für Kleinunternehmer
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