Czech Republic VAT Treatment of Electricity Supplies from Charging Stations (CJEU Judgment) 15 June 2023
European Union Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points 31 May 2023
European Union Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT 22 May 2023
European Union Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards 22 May 2023
European Union Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service 09 May 2023
European Union Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier 09 May 2023
European Union Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations 08 May 2023
European Union Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods” 07 May 2023
Germany Ministry of Finance letter on chain transactions – particularly on assignment of the transport and communication of the VAT-ID 04 May 2023
European Union Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT 02 May 2023
European Union Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes 02 May 2023
Netherlands Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity 02 May 2023
European Union Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, … 02 May 2023
European Union Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity 02 May 2023
European Union Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles 30 April 2023
European Union Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT? 29 April 2023
European Union Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT 28 April 2023
European Union Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights 28 April 2023
European Union Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point” 26 April 2023
European Union Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging) 24 April 2023
European Union Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity 24 April 2023
European Union Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods 24 April 2023
European Union Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods 23 April 2023
European Union Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT 21 April 2023