On 17 October 2024, The European Court of Justice (ECJ) delivered its verdict in the Digital Charging Solutions (C-60/23) case. This case focuses on the VAT implications for e-Mobility Service Providers (“eMSPs”). The ECJ concludes that eMSPs buy and sell electricity, and leans towards qualifying the contract as a commissionaire contract. This case is relevant for the EV charging industry and provides new insights for the fuel card business.
Source Deloitte
See also
- C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
- C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
- VAT Committee – WP 1067 – Case C-235-18 Vega International – Fuel cards
- Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
- Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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