- The European Court of Justice issued a ruling on the VAT treatment of electric vehicle charging operations
- The case involved a German company providing access to a network of charging stations in Sweden
- Users are provided with a card and app to access information on charging stations and prices
- The operator bills the company for the energy supplied, which is then billed separately to users along with a fixed fee for access services
- The Court confirmed that the supply of electricity for vehicle charging constitutes a transfer of goods
- The Court also examined whether the operation remains a transfer of goods in different stages of transactions through an intermediary company
Source: eutekne.info
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.
