Comments on ECJ case C-60/23: ECJ Allows VAT Recovery for Electric Vehicle Charging Card Issuers

• The European Court of Justice ruled that card issuers facilitating charging sessions for electric vehicles can be regarded as buying and reselling electricity for VAT purposes
• This ruling allows card issuers to recover input VAT on purchases of electricity from tax administration
• The case involved a German card issuer facilitating charging sessions for electric vehicles in Sweden
• The ECJ decision considers the card issuer as a commissionaire for the charging sessions
• The ruling differs from previous cases involving fuel cards, where the card issuer was not considered an intermediary in the fuel supply
• The ECJ notes that EV charging cards do not involve a credit mechanism like fuel cards, leading to the VAT ruling
• The ruling raises questions about how fuel cards should be treated in similar circumstances

Source: loyensloeff.com

ECJ Case: HERE

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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