- Separate Transactions for Electricity and Network Access: The Supreme Administrative Court of Sweden ruled that Digital Charging Solutions GmbH’s transactions consist of separate provisions: the delivery of electricity and the provision of access to a network of charging stations.
- Background and Legal Context: The case involves the application of VAT on transactions within Sweden by a taxable person. Digital Charging Solutions GmbH, a German company, provides access to a network of charging stations for electric vehicles in Sweden, including information on prices and availability, and tools for finding and planning routes to charging stations.
- EU Court’s Preliminary Ruling: The Supreme Administrative Court sought a preliminary ruling from the EU Court to clarify whether the charging of an electric vehicle constitutes the delivery of goods (electricity) and if this applies throughout the transaction chain involving intermediaries.
- EU Court’s Interpretation: The EU Court determined that the delivery of electricity for charging an electric vehicle is considered a delivery of goods. It also clarified that the service providing access to the network of charging stations is a separate and independent service from the delivery of electricity.
- Remand for Further Examination: The Supreme Administrative Court remanded the case back to the Tax Law Board to reassess whether Digital Charging Solutions GmbH’s transactions are conducted within Sweden, based on the new legal interpretations provided by the EU Court’s ruling.
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