Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity

The Court of Justice of the EU rules that the supply of electricity by Fluvius is a supply of goods for consideration. The power to dispose of a physical property is transferred. The fact that the delivery is involuntary is irrelevant.

Source Taxlive

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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