Post by account_disabled on Nov 9, 2023 6:13:38 GMT
Point In this regard first the transaction consisting in the flow of electricity into the battery of an electric vehicle constitutes a supply of goods because that transaction entitles the user of the charging station to consume for the purpose of propulsion of the vehicle the electricity transfer which in accordance with Article section of Directive / is treat as a thing – point Secondly such supply of electricity to an electric vehicle battery involves the use of appropriate charging devices which may include a charger that can be integrate with the vehicle's operating system.
Consequently the granting of access to those facilities constitutes a minimum supply of services which is philippines photo editor inextricably link to the supply of electricity and cannot therefore be taken into account when assessing the part which the supply of services constitutes in the overall complex transaction which also includes that supply of electricity. Thirdly the technical support that may be necessary for interest users is not an end in itself but a means to make the most of the supply of electricity necessary to power an electric vehicle. It therefore constitutes an ancillary service to that supply of electricity.
Point It follows that in principle the flow of electricity constitutes a characteristic and dominant element of a single and complex supply – point Above we have cit the key points of the CJEU decision. The text of the entire judgment can be found on the link page. Tax consequences of the CJEU judgment Classifying electric vehicle charging as a supply of goods affects several tax issues in terms of determining the place of supply in accordance with Art. of the VAT Act the place of taxation for the supply of electricity is the place where the goods electricity are locat at the time of delivery.
Consequently the granting of access to those facilities constitutes a minimum supply of services which is philippines photo editor inextricably link to the supply of electricity and cannot therefore be taken into account when assessing the part which the supply of services constitutes in the overall complex transaction which also includes that supply of electricity. Thirdly the technical support that may be necessary for interest users is not an end in itself but a means to make the most of the supply of electricity necessary to power an electric vehicle. It therefore constitutes an ancillary service to that supply of electricity.
Point It follows that in principle the flow of electricity constitutes a characteristic and dominant element of a single and complex supply – point Above we have cit the key points of the CJEU decision. The text of the entire judgment can be found on the link page. Tax consequences of the CJEU judgment Classifying electric vehicle charging as a supply of goods affects several tax issues in terms of determining the place of supply in accordance with Art. of the VAT Act the place of taxation for the supply of electricity is the place where the goods electricity are locat at the time of delivery.