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 Updates E-Invoicing Standard and Proposes Major Financial Sector Tax Reforms
- EU Approves EN 16931 E-Invoicing Updates, Proposes Financial Sector Tax Harmonization Reforms
- AG: Director Must Be Able to Appeal VAT Assessments Imposed on Company Under EU Law
- Andrés Ritter Appointed as New European Chief Prosecutor, Succeeding Kövesi in November 2026
- Reduced Hotel VAT Rate May Exclude Extras Like Breakfast, Parking, Wellness, Fitness, and WiFi
