Case C-60/23, Digital Charging Solutions: Judgment of the Court (Fifth Chamber) of 17 October 2024 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Digital Charging Solutions GmbH (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – Supply of goods – Transfer made under commission contracts)
Date: 2024-10-17
Institutions: Court of Justice
Subjects: VAT, electric vehicle, electrical energy, electricity storage device, provision of services, supply, trade intermediary








C_202407137EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/7137


9.12.2024






Judgment of the Court (Fifth Chamber) of 17 October 2024 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Digital Charging Solutions GmbH


(Case C-60/23,
                (1)
Digital Charging Solutions)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 14 and 15 - Electric vehicle charging - Charging using devices provided by a company and allowing access to a network of charging points operated by different operators - Classification of the transaction for VAT purposes - ‘Supply of goods’ - Transfer made under commission contracts)
(C/2024/7137)
Language of the case: Swedish

Referring court

Högsta förvaltningsdomstolen

Parties to the main proceedings


Applicant: Skatteverket

Defendant: Digital Charging Solutions GmbH

Operative part of the judgment







1.


Article 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, read in conjunction with Article 15(1) of Directive 2006/112, as amended,
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.










2.


Article 14 of Directive 2006/112, as amended by Directive 2009/162, read in conjunction with Article 15(1) of Directive 2006/112, as amended
must be interpreted as meaning that the charging of an electric vehicle at a network of public charging points to which the user has access through a subscription concluded with a company other than the operator of that network entails that the electricity consumed is deemed to have been supplied, first, by the operator of that network to the company offering access thereto and, second, by that company to that user, even if the latter chooses the quantity, time and place of that charging as well as the manner of use of the electricity, when that company acts in its own name but on behalf of the user under a commission contract within the meaning of Article 14(2)(c) of Directive 2006/112, as amended.






(1)  
            OJ C 127, 11.4.2023.


ELI: http://data.europa.eu/eli/C/2024/7137/oj
ISSN 1977-091X (electronic edition)