European Union Gazettes ECJ Preliminary Ruling on Swedish VAT Place of Supply Rules

The European Union Official Gazette Dec. 9 published the European Court of Justice (ECJ) preliminary ruling for Case No. C-60/23, on Swedish VAT place of supply rules. The taxpayer, a German company without a fixed establishment in Sweden, provided access to an electric vehicle (EV) charging point for users in Sweden. The taxpayer invoiced users monthly for the electricity and access services. The Swedish tax authorities deemed this a supply of goods with a place of delivery in Sweden. The taxpayer disagreed, arguing it made separate supplies of electricity and services, and that only the electricity supply should be taxed ...