France has asked the European Commission's VAT Committee for an opinion on the VAT treatment of recharging electric vehicles (so-called "e-charging"). The VAT Committee will give its opinion on whether e-charging constitutes a single supply and whether it is to be qualified as a supply of services or as a supply of electricity and also whether the ECJ jurisprudence in Auto Lease Holland and Vega International could be applicable to supplies made by EMPs. Once the opinion of the VAT Committee is published, conclusions could also be drawn as to how the supplies of entrepreneurs with a comparable business, such as fuel card issuers, are to be treated from a VAT perspective.
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