- The European Court of Justice clarified key VAT classification issues for E-Charging in two-party relationships in its ruling on April 20, 2023
- The case number for this ruling was C-282/22
- The court determined whether E-Charging should be considered a supply of electricity or a service
- It concluded that E-Charging is a complex service primarily characterized by the supply of electricity, thus classifying it as a supply rather than a miscellaneous service
- This decision only applied to two-party relationships
- Further legal developments and precedents were set by the court in multi-party relationships in a subsequent ruling on October 17, 2024, case number C-60/23
- Detailed discussions and analyses of these rulings can be found in various legal publications and articles
Source: datenbank.nwb.de
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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