ECJ C-677/21: Illegal Electricity Supply

• The Court of Justice of the European Union (CJEU) ruled that the supply of electricity, even if done involuntarily by the supplier due to illegal behavior by the consumer, is subject to VAT.
• The case involved a consumer in Belgium who illegally consumed electricity, leading to a legal dispute with the distribution company.
• The CJEU determined that the supply of electricity by a distribution manager, even if involuntary and due to illegal actions by a third party, constitutes an economic activity subject to VAT.
• The CJEU also considered whether such illegal consumption could be deemed insignificant, stating that it must have minimal impact to be considered as such.

Source: audiconsultores-etlglobal.com

See also

• C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.