CJEU - Recent Developments in Value Added Tax 2023
1. Aufl. 2024
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S. 163Comments on Case C-282/22 Dyrektor Krajowej Informacji Skarbowej (Recharge Stations for Electric Vehicles)
The European Union’s Green Deal aims to address climate change by introducing measures to reduce carbon emissions. Electric vehicles (EVs) are crucial in this effort due to their potential to lower the amount of emissions compared to those emitted from fossil fuel vehicles. As EVs are set to become a key part of future transportation, entrepreneurs are searching for business models that will reduce the problem of high initial costs of EVs and concerns about range and charging times. Some of these models focus on solutions to increase charging efficiency, increase vehicle range, and reduce battery charging time. Others are aimed at simplifying the charging process, working with multiple providers to ensure that EV users have accessible charging stations that are transparent, user-friendly, and accessible solutions that make EV charging more convenient.
The typical business model for recharging vehicles involves three parties:
The infrastructure operator, also known as the charge point operator (CPO), who manages the charging stations and infrastructure provides essential informati...