62022CJ0282_SUM
Case C‑282/22
Dyrektor Krajowej Informacji Skarbowej
v
P. in W.
(Request for a preliminary rulingfrom the Naczelny Sąd Administracyjny)
Judgment of the Court (Tenth Chamber) of 20 April 2023
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of goods – Concept
(Council Directive 2006/112, as amended by Directive 2009/162, Art. 14(1))
(see paragraphs 27-31, 33-42, 46, operative part)
See the text of the decision.