Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

The Court of Justice of the EU rules that the provision of equipment for charging electric vehicles by P. w W. constitutes a ‘supply of goods’. The performance must then consist of making the charging equipment available and supplying electricity for the battery.

Source Taxlive

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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