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ARTICLE · 10 MAY 2023

VAT And Charging Electric Vehicles

Arendt & Medernach
Arendt & Medernach
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The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles must be seen as a single complex supply of goods.

European UnionTax

The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles must be seen as a single complex supply of goods.

The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles which includes the supply of electricity and various adjacent services must be seen as a single complex supply of goods (P. in W., Case C-282/22, 20 April 2023).

Background

P. in W. planned to install and operate electric vehicle recharging stations. In the context of this activity, P. in W. would provide the following services to its customers: access to recharging devices, supply of electricity, technical support, and IT platform/support for booking chargers and reviewing charging history. P. in W. would charge one single price for all the services.

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