- The European Union Official Gazette on December 9 published a preliminary ruling from the European Court of Justice for Case No. C-60/23
- The case involved a German company providing access to electric vehicle charging points in Sweden without a fixed establishment there
- The company billed Swedish users monthly for electricity and access services
- Swedish tax authorities treated this as a supply of goods occurring in Sweden
- The German company contended that it provided separate supplies of electricity and services, with only the electricity supply taxable in Sweden
- The ECJ ruled in favor of the Swedish tax authorities, confirming that 1. Supplying electricity for EV charging is a supply of goods 2. The electricity was supplied to the taxpayer by a network operator and then to the users under a commission contract
Source: news.bloombergtax.com
See also
- C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
- C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
- VAT Committee – WP 1067 – Case C-235-18 Vega International – Fuel cards
- Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
- Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
