- AG Ćapeta of the CJEU gave her opinion on DCS’s VAT status as an eMSP
- DCS acts as an undisclosed agent under EU VAT law
- DCS partners with CPOs to provide charging services to EV drivers
- DCS’s transactions fall under the commissionaire model
- Implications for businesses in the EV charging industry include VAT registration in various countries and compliance with local VAT rules
Source: globalvatcompliance.com
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 of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT for Intragroup Services