The transfer of the power to dispose of goods as owner, an autonomous concept of VAT, is the prerequisite for any supply of goods. The judgment in the case Fluvius Antwerpen is another one in the long line of precedent confirming that said power is objective in nature and, as such, relies on the factual capability to control the tangible property rather than the legal rights or fictions attached thereto. Once that is established, it is only logical, as the Court has also concluded, that a person consuming a good always has, at least at that point in time, the power to dispose of it (whether or not they may also have the right).
Source Fabian Barth
See also C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
