- The European Court of Justice issued a ruling on the VAT treatment of electric vehicle charging operations
- The case involved a German company providing access to a network of charging stations in Sweden
- Users are provided with a card and app to access information on charging stations and prices
- The operator bills the company for the energy supplied, which is then billed separately to users along with a fixed fee for access services
- The Court confirmed that the supply of electricity for vehicle charging constitutes a transfer of goods
- The Court also examined whether the operation remains a transfer of goods in different stages of transactions through an intermediary company
Source: eutekne.info
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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