VAT and Business Models for Charging Electric Vehicles

Madeleine Merkx

VAT and Business Models for Charging Electric Vehicles

Madeleine Merkx

Tax Law

Research output: Contribution to journal › Article › Professional

Abstract

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.

Original language	English
Pages (from-to)	1-12
Number of pages	12
Journal	International Vat Monitor. A Global Guide to Sales Taxation
Volume	32
Issue number	6
Publication status	Published - 12 Nov 2021

Research programs

SAI 2007-05 FA

Cite this

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VAT and Business Models for Charging Electric Vehicles

Abstract

Research programs

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