Supplying electricity with appropriately adjust parameters to the batteries of an electric vehicle c. necessary technical support for vehicle users and d. providing a special platform website or application through which users can book a specific connection and view the history of their transactions and payments as well as the possibility of using an e wallet to pay for individual top up sessions constitute a supply of goods within the meaning of art. section [Directive / ] or the provision of services within the meaning of Art.
The decision of the CJEU along with arguments On April i.e. one year after Poland sent the inquiry the Court issu a decisive judgement. He clearly philippines photo editor stat that charging electric cars is a supply of goods. It is the supply of goods i.e. the sale of energy is the main/leading benefit and the remaining elements are additional benefits. In its judgement the CJEU cites the following provisions The delivery of goods means the transfer of the right to dispose of material goods as the owner – Art. of the EU VAT Directive compare with Article of the Polish VAT Act Electricity gas heating or cooling energy and the like are treat as tangible goods – Art.
Directive Provision of services means any transaction that does not constitute a supply of goods – Art. of the VAT Directive compare with Article of the Polish VAT Act 'Member States shall ensure that operators of publicly accessible recharging points are free to purchase electricity from any EU electricity supplier subject to the supplier's consent. Charging point operators are permitted to provide electric vehicle charging services to customers on a contractual basis including on behalf of and on behalf of other service providers. – European regulation on the development of alternative fuels infrastructure Citing the provisions of the EU VAT Directive as well as the Polish.
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