The ECJ has released a new ECJ Case C-60/23 (Digital Charging Solutions). The facts and questions are not yet released. However, based on the name of the party of ECJ case, we assume the case relates to this post: Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles.
Name of the parties
- Digital Charging Solutions
Origin of the question referred for a preliminary ruling
- Högsta förvaltningsdomstolen – Sweden
Source Curia
Questions
Question 1: Does a supply consisting of charging an electric vehicle in a charging station to the user of the vehicle constitute a supply of a good under Articles 14(1) and 15(1) of the VAT Directive?
Question 2: If the answer to question 1 is yes, then such a delivery must be considered to exist at all stages of a transaction chain that includes an intermediate company where the transaction chain is accompanied by agreements at each stage, but only the user of the vehicle has circumstances such as quantity, time and place for charging and how the electricity will be used?
