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11.4.2023   

EN

Official Journal of the European Union

C 127/23

Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 6 February 2023 — Skatteverket v Digital Charging Solutions GmbH

(Case C-60/23, Digital Charging Solutions)

(2023/C 127/29)

Language of the case: Swedish

Referring court

Högsta förvaltningsdomstolen

Parties to the main proceedings

Appellant: Skatteverket

Respondent: Digital Charging Solutions GmbH

Questions referred

1.

Does a supply to the user of an electric vehicle consisting of the charging of the vehicle at a charging point constitute a supply of goods under Articles 14(1) and 15(1) of the VAT Directive? (1)

2.

If the answer to Question 1 is in the affirmative, is such a supply then to be deemed to be present at all stages of a chain of transactions which include an intermediary company, where the chain of transactions is accompanied by a contract at every stage, but only the user of the vehicle has the right to decide on matters such as quantity, time of purchase and charging location, as well as how the electricity is to be used?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).