EV charging: AG suggests that EV charging card issuers (eMSPs) act as a commissionaire rather than a reseller of electricity
- Advocate-General Ćapeta provided an opinion on the case concerning Digital Charging Solutions (DCS) and the VAT implications for e-Mobility Service Providers (eMSPs).
- The opinion focuses on the characterization of DCS as an undisclosed agent, applying the commissionaire model for VAT purposes.
- The opinion addresses the distinction between the buy-sell model and the commissionaire model, emphasizing the economic realities of EV charging and the relevant VAT implications.
Source Deloitte
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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