Pursuant to today’s judgment of the CJEU in case C-677/21 Fluvius Antwerpen, unlawful consumption of electricity constitutes a supply of goods for consideration subject to VAT, and a distribution network operator (DSO) charging a fee of compensation on this account acts as a taxable person. In the aforementioned judgment, the CJEU stated that, in its opinion, the supply of electricity by the DSO, even if involuntary and the result of unlawful conduct on the part of a third party, constitutes a supply of goods for consideration entailing the transfer of the right to dispose of tangible property.
Source: mddp.pl
See also C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
