UII UPDATE 269 | JULY 2023
Intelligence Update
Europe taxes waste heat recovery: can data centers make it work?
A Court of Justice of the European Union (CJEU) decision, issued in April 2024, rules that when a business gives away waste heat for free to other businesses, it must levy value added tax (VAT). The ruling may have implications for other countries that operate VAT or similar sales tax schemes.
Waste heat reuse is a major part of the EU’s plans to reduce greenhouse gas emissions, and regulation that requires heat reuse is now being applied to data centers.
Request an evaluation to view this report
Apply for a four-week evaluation of Uptime Intelligence; the leading source of research, insight and data-driven analysis focused on digital infrastructure.
Already have access? Log in here