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Case C-282/22, Dyrektor Krajowej Informacji Skarbowej: Judgment of the Court (Tenth Chamber) of 20 April 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v P. in W. (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’)
ECLI:EU:UNKNOWN:62022CA0282
62022CA0282
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Official Journal of the European Union
C 205/18
(Case C-282/22, (1) Dyrektor Krajowej Informacji Skarbowej)
(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’)
(2023/C 205/21)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant in cassation: Dyrektor Krajowej Informacji Skarbowej
Respondent in cassation: P. in W.
Interested party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
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,
must be interpreted as meaning that a single complex supply which encompasses:
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; and
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
constitutes a ‘supply of goods’ within the meaning of Article 14(1) of Directive 2006/112, as amended.
(1) OJ C 326, 29.8.2022.