Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards

It is still worth bearing in mind the theses of the CJEU judgment, also in the aspect of settlements in various electric charging relations. Taxpayers should be particularly sensitive to relationships involving more than two entities. On the basis of these settlements, it is still difficult to assume in advance what effects we have in VAT, writes Magdalena Jaworska, tax advisor, partner at QUIDEA.


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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