According to Polish VAT professionals reporting the fact, the Polish Supreme Administrative Court referred to the Court of Justice of the European Union with a request for a preliminary ruling relating to the charging of electric vehicles. The Polish Court appears to ask whether such supplies are to be treated as a supply of goods or a supply of services (decision of February 23, 2022, file reference number I FSK 1712/18)
Source Luca Clivati – Panos Thliveros
Latest Posts in "European Union"
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
- E-Invoicing & E-Reporting Explained: EN16931 – European E-Invoicing Standard
- VAT Concepts Explained: “Consideration” and Direct Link: Defining What Constitutes a Supply
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
- EU “28th Tax Regime” Study: Implications for VAT and Customs in Cross‑Border Business
