Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

This month’s legal case deals with electrification in the car industry. The case and the decision from the European Court of Justice investigate how Articles 14, 15 and 24 of Directive 2006/112/EC are to be interpreted for charging stations for electric vehicles. The rapid expansion of electric vehicles in the market has created administrative challenges, creating increased demand for guidance. It therefore becomes rewarding with instructive decisions that ease the challenge organizations within the Union are facing.

Source Momspartner Sverige AB

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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