Judgment_paragraph 27 · Skatteverket v Digital Charging Solutions GmbH (C-60/23)

27The transfer of the right to dispose of tangible property as owner within the meaning of Article 14(1) of Directive 2006/112 does not require the party to whom the tangible property is transferred to be in physical possession of it, or that the tangible property be physically transported to that party and/or physically received by that party (order of 15 July 2015, Koela-N, C‑159/14, EU:C:2015:513, paragraph 38).

Skatteverket v Digital Charging Solutions GmbH (C-60/23)

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