European Court of Justice, Case C-282/22, “Dyrektor Krajowej Informacji Skarbowej”: Charging of Electric Vehicles Qualified for VAT Purposes as a Supply of Goods

The European Court of Justice (ECJ) has ruled that the Council Directive 2006/112/EC of 28 November 2006 on the common system of VAT, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that a single complex supply which encompasses the following criteria constitutes a ‘supply of goods’ within the meaning of Article 14(1) of Directive 2006/112, as amended:

• Access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system)
• The supply of electricity, within duly adjusted parameters, to the batteries of that vehicle
• The necessary technical support for the users concerned
• The provision of IT applications enabling the user concerned to reserve a connector, view his or her transaction history, and purchase credits, which are then accumulated in an e-wallet and used to pay for recharging sessions