Comments on ECJ C-60/23: Electric Vehicle Charging and VAT – Access to Charging Network via Company Equipment.

• Digital Charging Solutions provides access to a network of charging points for electric vehicle users in Sweden
• Users receive real-time information on prices and availability of charging points in the network
• The company does not operate the charging points but has contracts with providers who do
• Users are charged monthly for the electricity consumed and for access to the network and related services
• The company sought a tax ruling in Sweden, which determined that the delivery of electricity to users should be taxed in Sweden
• The company and tax authorities are in a legal dispute over the tax ruling, with the company arguing that only the delivery of electricity should be taxed

Source: taxheaven.gr

See also

• C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
• C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
• VAT Committee – WP 1067 – Case C-235-18 Vega International – Fuel cards
• Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
• Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards

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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.

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