- Providing a card for charging an electric vehicle is considered a delivery of goods
- This can positively impact the VAT deductibility for card providers
- The case involves Digital Charging Solutions in Germany providing access to charging points in Sweden
- The Swedish tax authority believes the company is providing electricity to users, while the company argues it is two separate services
- The European Court has ruled that charging a vehicle at a charging point is a delivery of goods
- The AG believes it is not credit provision, but rather a commission model for EV charging cards
Source: accountancyvanmorgen.nl
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"
- EU ViDA Implementation Strategy: Six Implementing Acts Shaping DRR, VIES and OSS Roll-Out (2027–2030)
- Comments on ECJ C-603/24 (Stellantis Portugal) – Transfer pricing and VAT: Court confirms in Stellantis that not every true-up constitutes a service
- Agenda of the ECJ/General Court VAT cases – 3 Judgments till June 25, 2026
- EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- EGC VAT Case T-232/26 (Appellant_1 Srl ) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
