Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points

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

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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