How to tax the charging of electric cars the CJEU judgment Blog Taxes How to tax the charging of electric cars the CJEU judgment After about a year the CJEU issu a decision on whether charging electric cars is a supply of goods energy or a provision of a service. Charging electric cars issues discuss Charging electric cars delivery of goods or provision of services? A preliminary question to the EU court The decision of the CJEU along with arguments Tax consequences of the CJEU judgment.
The issue of the tax classification of charging electric cars was so problematic that the Supreme Administrative Court referr this philippines photo editor question to the Court of Justice of the European Union. After about a year the CJEU issu a decision on whether charging electric cars is a supply of goods energy or a provision of a service. Charging electric cars, delivery of goods or provision of services? There were two voices among the experts on this matter. Some argue that charging electric cars is a sale of energy i.e. a delivery of goods. Others argue that charging an electric vehicle is providing a service. We present the above positions along with arguments in the article.
Charging an electric vehicle delivery of goods or provision of services? A preliminary question to the EU court The question of how to treat electric vehicle charging in tax terms turn out to be so difficult that the Supreme Administrative Court ask the so call preliminary question to the Court of Justice of the European Union. The question was asked in February and the application was received in April . The question was Is comprehensive provision for electric vehicle users at charging points including a. providing charging devices including integration of the charger with the vehicle's operating system.
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