Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion)

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

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