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
- 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 Weighs VAT Reform for Financial Services Amid Crypto and Fintech Growth
- ECJ VAT Case – C-512/26 (Commission v Spain) – Action – VAT rates reform: failure to transpose Directive (EU) 2022/542
- ECJ VAT Case – C-504/26 (Commission v Spain) – Action – Small enterprises VAT scheme: failure to transpose Directive (EU) 2020/285
- New European Court VAT Case – T-520/26 (Frexport) – No details known yet
- New European Court VAT Case – T-519/26 (Liege Cargo Agency) – No details known yet
