- The Court of Justice of the European Union (CJEU) ruled that the supply of electricity, even if done involuntarily by the supplier due to illegal behavior by the consumer, is subject to VAT.
- The case involved a consumer in Belgium who illegally consumed electricity, leading to a legal dispute with the distribution company.
- The CJEU determined that the supply of electricity by a distribution manager, even if involuntary and due to illegal actions by a third party, constitutes an economic activity subject to VAT.
- The CJEU also considered whether such illegal consumption could be deemed insignificant, stating that it must have minimal impact to be considered as such.
Source: audiconsultores-etlglobal.com
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Agenda ECOFIN Meeting on VAT and Tax Reforms on September 11, 2025
- EU proposes tariff reductions to implement EU-US deal
- IOSS vs OSS: What’s the Difference in EU VAT Schemes?
- Application for VAT Number: A Comprehensive Guide for Businesses in the EU
- General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24