Comments on ECJ C-60/23: Charging vehicle at charging point – whether a supply of goods

Digital Charging Solutions GmbH (DCS) is a German company that provides electronic vehicle (EV) users in Sweden with access to a network of charging points.
Users receive real-time information on prices, location, and availability of charging points, as well as functions for locating charging points and route planning.
DCS contracts with EV users, providing them with a card and an application for authentication to charge their vehicles.
The charging points are operated by charge-point operators (CPOs), and when a charging point is used, the CPO invoices DCS, which then invoices the customer on a monthly basis for the quantity of electricity supplied and a fixed access/service fee.
The Swedish tax authority considered this as a single supply of electricity, while the taxpayer argued for two separate supplies.
The Advocate General (AG) noted that the charging of the vehicle at a charging point does constitute a supply of goods, and agreed that there are two supplies, one of which is electricity.
The AG’s opinion is limited to how the VAT Directive applies to each stage.

Source KPMG