Fluvius Antwerp is an intermunicipal partnership responsible for managing the electricity and natural gas distribution network in a number of municipalities. Private MX has unlawfully consumed electricity and Fluvius Antwerp has issued an invoice for payment. The court has ordered MX to reimburse Fluvius Antwerp for the costs of the “unlawfully purchased energy,” but there are doubts about whether VAT is due. The ECJ has ruled that the supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT.
Source BTW jurisprudentie
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"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
