- Digital Charging Solutions provides access to a network of charging points for electric vehicle users in Sweden
- Users receive real-time information on prices and availability of charging points in the network
- The company does not operate the charging points but has contracts with providers who do
- Users are charged monthly for the electricity consumed and for access to the network and related services
- The company sought a tax ruling in Sweden, which determined that the delivery of electricity to users should be taxed in Sweden
- The company and tax authorities are in a legal dispute over the tax ruling, with the company arguing that only the delivery of electricity should be taxed
Source: taxheaven.gr
See also
- C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
- C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
- VAT Committee – WP 1067 – Case C-235-18 Vega International – Fuel cards
- Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
- Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
