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
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