P. w W. plans to operate public charging stations for electric vehicles, offering services such as making charging equipment available, supplying electricity, and providing technical assistance. The price charged depends on the duration of the charging, expressed in hours or minutes. P. w W. also intends to create a platform for users to reserve a specific connector and view previous transactions and payments. The Polish tax authorities initially considered the supply of electricity as the main service, but a court ruled that access to charging equipment and integration with the vehicle control system is the primary service. The tax authorities have appealed this decision, arguing that electricity is the main service. The ECJ has determined that there is a single composite performance consisting of making charging equipment available, supplying electricity, providing technical support, and offering an application for users to reserve connectors, view transactions, and purchase credits.
Source BTW jurisprudentie
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