The CJEU ruled in Case C-677/21, Fluvius Antwerpen (VAT – Taxable transactions – Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity)
This request for a preliminary ruling concerns the interpretation of Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended by Council Directive 2009/162/EU of 22 December 2009 (OJ 2010 L 10, p. 14) (‘Directive 2006/112’), read in conjunction with Article 14(1) and (2) of that directive, and also Article 9(1) and Article 13(1) of that directive.
The request has been made in proceedings between Fluvius Antwerpen (‘Fluvius’), an electricity distribution network operator, and MX, an electricity consumer, concerning the payment of an invoice relating to an unlawful usage of electricity.
Source International Tax Plaza
See also C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
