Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”

On 20 April 2023, the Court of Justice of the European Union (hereinafter: CJEU) issued a judgment in the case no. C-282/22. The CJEU held that a service consisting of the provision of charging devices for electric vehicles, ensuring the flow of electricity with appropriately adapted parameters to the batteries of this vehicle and the necessary technical support and IT services constitutes a “supply of goods”.

• Facts of the case
• The question referred for a preliminary ruling
• CJEU ruling
• Consequences for VAT

Source: MDDP

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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