- Digital Charging Solutions GmbH (DCS) is a German company that provides electronic vehicle (EV) users in Sweden with access to a network of charging points.
- Users receive real-time information on prices, location, and availability of charging points, as well as functions for locating charging points and route planning.
- DCS contracts with EV users, providing them with a card and an application for authentication to charge their vehicles.
- The charging points are operated by charge-point operators (CPOs), and when a charging point is used, the CPO invoices DCS, which then invoices the customer on a monthly basis for the quantity of electricity supplied and a fixed access/service fee.
- The Swedish tax authority considered this as a single supply of electricity, while the taxpayer argued for two separate supplies.
- The Advocate General (AG) noted that the charging of the vehicle at a charging point does constitute a supply of goods, and agreed that there are two supplies, one of which is electricity.
- The AG’s opinion is limited to how the VAT Directive applies to each stage.
Source KPMG
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
