- CJEU recently decided a case regarding charging of electric vehicles
- Case has implications for service providers in automotive sector
- Case involves Digital Charging Solutions, an E-mobility Service Provider in Germany
- CJEU ruled that supply of electricity for charging EVs is a supply of goods
- CJEU clarified differences from previous cases regarding financial services
- CJEU explained that even with intermediary company, electricity is still supplied from CPO to EV user
- Digital Charging Solutions acts under a commission contract according to CJEU
- CJEU discussed treatment of network access in VAT compliance.
Source: kpmg.com
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.
