- The CJEU ruled that electricity supplied for charging electric vehicles at public recharging points is considered a supply of goods under Article 14(1) of the VAT Directive.
- Digital Charging Solutions GmbH (DCS) in Sweden contracts with recharging point operators, and the electricity supply is primarily seen as a composite transaction, taxable in Sweden.
- The ruling clarifies that when users subscribe through a company other than the network operator, the electricity is first supplied to the company, then to the user, requiring the company to act in its own name under a commission agreement.
Source Taxlive
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
