Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points

On 20 April 2023, the Court of Justice of the European Union (CJEU) issued its judgment in case C-282/22 on the VAT treatment of the supply provided at electric vehicle charging points. The judgment was issued in response to a preliminary question referred to the CJEU in 2022 by the Polish Supreme Administrative Court.

Source Deloitte

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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