Comments on ECJ C-677/21: Unlawful use of energy a supply of goods

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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