According to today’s judgment of the CJEU in case C-677/21 Fluvius Antwerpen, non-contractual consumption of electricity constitutes a supply of goods subject to VAT for consideration, and the distribution company collecting penalty fees on this account acts as a taxable person. In the opinion of the CJEU, the supply of electricity by a distribution network operator, even if it is forced and results from an unlawful act of a third party, constitutes a supply of goods for consideration consisting in the transfer of the right to dispose of property.
Source: MDDP
See also C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- EU Import VAT Deferment: A Strategic Tool Amid Reciprocal Tariff Challenges
- EU Commission Reveals Plan to Implement VAT in the Digital Age (ViDA) Reform
- EU ViDA Implementation: Potential Risks and Pitfalls
- Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs
- AI Transforms VAT/GST Compliance Worldwide: What Companies Need to Do to Keep Pace