- The ECJ recently decided a case regarding charging of electric vehicles
- The case has implications for service providers in automotive sector
- It involves Digital Charging Solutions, an E-mobility Service Provider in Germany
- ECJ ruled that supply of electricity for charging EVs is a supply of goods
- ECJ clarified differences from previous cases regarding financial services and explained that even with intermediary company, electricity is still supplied from CPO to EV user
- Digital Charging Solutions acts under a commission contract according to ECJ
- ECJ discussed treatment of network access in VAT compliance.
Source: kpmg.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"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECJ C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
