H&I 2024/268
Digital Charging Solutions. Supply of electricity for charging electric vehicles at public charging point. Court of Justice
CJ 17-10-2024, C-60/23 (Uitspraak), m.nt. Giorgio Beretta (Digital Charging Solutions)
- Instantie
Court of Justice of the European Union
- Datum
17 oktober 2024
- Magistraten
I. Jarukaitis, D. Gratsias, E. Regan
- Zaaknummer
C-60/23
- Conclusie
Ćapeta
- Noot
Giorgio Beretta
- Roepnaam
Digital Charging Solutions
- JCDI
JCDI:ADS983717:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑10‑2024
Conclusie, Court of Justice of the European Union, 25‑04‑2024
Beroepschrift, Court of Justice of the European Union, 06‑02‑2023
- Wetingang
Council Directive 2006/112/EC Article 14 paragraph 1, Article 15 paragraph 1
Essentie
Judgment of the Court of Justice in the case Digital Charging Solutions. Article 14(1) of Council Directive 2006/112/EC (text from 22 December 2009), read in conjunction with Article 15(1) of Directive 2006/112, must be interpreted as meaning that the supply of electricity for the purposes of charging an electric vehicle at a charging point forming part of a public network of such points constitutes a supply of goods within the meaning of the former provision. The charging of an electric vehicle at a network of public charging points to which the user has access through a subscription concluded with ... Verder lezen? Log in om dit document te bekijken.