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
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