Recent referral to the Court of Justice of the European Union from The Supreme Administrative Court (Högsta förvaltningsdomstolen) of Sweden (Sveriges Domstolar).
Case C-60/23, Digital Charging Solutions.
Question: Is the supply of electricity to charge an electric car at a charging point a ‘good’ being purchase by a user, or is it a purchase receiving a ‘service’?
A classic conundrum is the internal market on the division of the freedoms. However, this case falls, on the basic of the facts therein, on a needed interpretation of Articles 14(1), 15(1) and 24(1) of the VAT Directive (Directive 2006/112/EC).
The supplier is a German company. The cars are charged in Sweden. The answer that the CJEU will provide will assist in determining where the company should pay the necessary tax.
The Court of Justice will take written pleadings from the parties, and if necessary, convene an oral hearing in due course.
The text of the reference for a preliminary ruling in Case C-60/23, Digital Charging Solutions can be viewed at the following link: https://lnkd.in/ejPMys8K
Graham Butler