- Last year, ECJ clarified VAT treatment of e-charging as a supply of goods
- ECJ addressed three-party relationship in judgment of 17 October 2024
- Plaintiff is an e-mobility provider supplying users with access to charging points
- Charging process classified as supply of goods and affirms reseller model
- ECJ refers matter back to court for decision on VAT treatment of service components
- Service components invoiced separately each month as a flat fee
Source: kmlz.de
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.
