CJEU on the VAT treatment of electricity supplies from charging stations
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In its recent judgment, the Court of Justice of the European Union (CJEU) held that the charging of electric vehicles and the provision of related services constitute a complex transaction consisting of a supply of goods.
The present case (judgment No. C-282/22) concerned the operation of recharging points for electric vehicles accessible to the public, providing customers with:
- access to a recharging device (including integration of the charger with the vehicle’s operating system)
- the supply of electricity with suitably set parameters to the vehicle batteries
- necessary technical support to vehicle users
- a digital application allowing the user to reserve a connector, view the transaction history, and purchase e-wallet credits to pay for the recharging sessions.
The CJEU first stated that the supply of electricity to the battery of an electric vehicle is a supply of goods. Access to a suitable recharging device, technical support, and the provision of a digital application are themselves supplies of services. However, in the present case, they are ancillary supplies to the supply of electricity, serving as a means of better enjoying the supply of electricity to power an electric vehicle.
The CJEU therefore concluded that the transfer of electricity constitutes a characteristic and predominant element of a single complex transaction which consists in the supply of goods within the meaning of Article 14 (1) of Council Directive 2006/112/EC on the common system of value added tax.