Although prima facie on the edges of the VAT system, the case Fluvius Antwerpen before the CJEU raises interesting questions on two fundamental concepts in VAT, namely: What constitutes a supply of goods, and what constitutes consideration in return for it?
Source Fabian Barth
See also ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods
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