More Legal Certainty regarding the EU VAT Treatment of the Charging of Electronic Vehicles (but This Is Not the End of the Road!)

Type

Journal

Author

Lamensch, M.C.S.

Country

European Union

Published Date

January 23, 2022

Issue

International VAT Monitor 2022 (Volume 33), No. 1

DOI

https://doi.org/10.59403/17ttfvy

Document

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In this column, the author analyses two guidelines of the VAT Committee related to the EU VAT treatment of charging electronic vehicles.