the Court ruled that the single complex supply made to electric vehicle users at recharging points comprising the elements referred to in the order of reference constituted a ‘supply of goods’ within the meaning of Art. 14(1) of the VAT Directive.
Source Zampa Debattista
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
- EGC Customs T-589/24: No partial exemption from import duties in outward processing
- Blog Part 5: Living with ViDA: Governing VAT and Finance in a Continuous Compliance Environment
- ECJ: VAT Applies to Transfer Pricing Adjustments and Proof Requirements for Input Tax Deduction













