On 12 January 2023, the Advocate General delivered an Opinion in Case C 677/21 (Fluvius Antwerpen vs MX), where electricity was illegally consumed by a natural person. After detecting this event, the distribution system operator issued the above-mentioned person an invoice for the supply of electricity including VAT. The amount due on the invoice was calculated on the basis of the actual energy consumption of this person based on the metering meter.
Source: martinitax.pl
Latest Posts in "European Union"
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
- EGC Customs T-589/24: No partial exemption from import duties in outward processing
- Blog Part 5: Living with ViDA: Governing VAT and Finance in a Continuous Compliance Environment
- ECJ: VAT Applies to Transfer Pricing Adjustments and Proof Requirements for Input Tax Deduction
