In its recent judgment, the Court of Justice of the European Union (CJEU) held that the charging of electric vehicles and the provision of related services constitute a complex transaction consisting of a supply of goods.
The present case (judgment No. C-282/22) concerned the operation of recharging points for electric vehicles accessible to the public, providing customers with:
- Access to a recharging device (including integration of the charger with the vehicle’s operating system)…
Source: KPMG
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