Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

Finally, a little more legal certainty for e-charging: From a VAT perspective, the ECJ treats the complex supply, consisting of the charging process and elements of supplies of services, as a supply of goods. However, some questions remain open, especially in the circumstances of a supply chain.

Source: kmlz.de

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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