VAT consequences of illegal energy consumption – opinion of the Advocate General in the case before the CJEU

On 12 January 2023, the Advocate General delivered an Opinion in Case C 677/21 (Fluvius Antwerpen vs MX), where electricity was illegally consumed by a natural person. After detecting this event, the distribution system operator issued the above-mentioned person an invoice for the supply of electricity including VAT. The amount due on the invoice was calculated on the basis of the actual energy consumption of this person based on the metering meter.



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