Advocate General Kokott concludes that the unlawful purchase of electricity must be regarded as a supply of goods for consideration. This applies when the statutory fee is based on consumption.
Source Taxlive
See also ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- EDPS Opinion on EPPO and OLAF Access to VAT Data for Combating EU Fraud
- EU Agrees on Temporary €3 Customs Duty for Low-Value E-Commerce Parcels from July 2026
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
