The Resource VAT and business models for charging electric vehicles

VAT and business models for charging electric vehicles

Label
VAT and business models for charging electric vehicles
Title
VAT and business models for charging electric vehicles
Creator
Subject
Language
eng
Summary
Electric vehicles will play an important role in the future of mobility. In this article, the author addresses the VAT consequences of business models that offer recharging services by multiple providers through a single subscription. According to the author, the current VAT consequences undermine these business models and a deeming provision creating a chain transaction should be implemented
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 32 (2021), no. 6 ; p. 275-284
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • car
  • supply (VAT)
  • agent
  • company car
  • ECJ case law
Label
VAT and business models for charging electric vehicles
Instantiates
Publication
Label
VAT and business models for charging electric vehicles
Publication

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