32The case in the main proceedings concerns a combination of transactions consisting of the supply of electricity for the purpose of recharging electric vehicles and the provision of various services, such as providing access to recharging points and facilitating the use thereof, providing the necessary technical support, and providing IT applications facilitating the reservation of a connector as well as the monitoring of, and payment for, transactions. The referring court considers that the supply and provision in question form a single transaction for the purposes of VAT. In view of the information available to the Court, it does not appear that that classification disregards any of the criteria set out in paragraphs 27 to 30 of the present judgment.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.