- The proliferation of electric vehicles is raising questions about the taxation of electric charging services, as seen in Case C-60/23 from Sweden.
- The Supreme Administrative Court has posed preliminary questions related to whether the supply of electricity for charging constitutes a supply of goods under the VAT Directive, and if so, whether it is present at all stages of a chain of transactions involving intermediary companies.
- The Swedish Tax Agency believes the supply from the company to the user constitutes a supply of electricity, making it taxable in Sweden, while Digital Charging Solutions maintains that it supplies electricity and network service separately.
- Previous rulings from the Court of Justice on the supply of fuel and the role of intermediary companies have influenced this case, but contrasting interpretations necessitate a preliminary ruling from the Court of Justice of the European Union.
- The answers to these questions will shape the legal landscape around the taxation of electric vehicle charging services in the European Union.
Source Niels Wenting
See also
- 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
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