On April 20, 2023, in case C-282/22, the CJEU ruled that a “supply of goods” should be considered as one complex service consisting of making available devices for charging electric vehicles (including integration of the charger with the vehicle’s operating system), ensuring electricity with properly adapted parameters to the batteries of this vehicle, the necessary technical support for interested users and the provision of IT applications enabling booking connector, view transaction history and deposit funds collected in the digital wallet to be used for charging payments.
Source: polishtax.com
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