Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service

The Court of Justice of the European Union has settled an important tax issue for the Polish electric vehicle industry. In the judgment issued on Thursday, April 20, 2023 (ref. C-282/22), he decided that charging an electric car is a supply of goods, not the provision of services. The judgment concerned a company that had previously filed an application for an individual interpretation.

Source Prawo

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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