On 14 October 2024 the court of Justice of the European Union (CJEU) delivered its judgment in the case of Skatteverket v Digital Charging Solutions GmbH C‑60/23, which related to the interpretation of Articles 14 and 15 of the VAT Directive. The case resulted from a tax ruling issued in 2022 by the Swedish tax agency to Digital Charging Solutions GmbH (a German company). Digital Charging Solutions (DCS) has its place of business in Germany and does not have a fixed establishment in Sweden. It supplies users of electric vehicles (EVs) in Sweden with access to a network of charging points. The users receive, via the network, real-time information on prices and availability of the charging points on the network. The network service includes functions for searching for and finding charging points and route planning. DCS does not operate the charging points on the network but, instead, entered into contracts with network operators to enable EV users to charge the EVs. The EV users are provided with a card and an app for authentication by DCS. When these are used, the charging session is registered with the network operator, and the network operator invoices DCS for the charging sessions (this is done monthly, with 30-day payment terms). DCS then separately invoices the card or app users on a monthly basis. The invoice covers the quantity of electricity supplied (the price of which varies) and access to the network and adjacent services (this is a fixed fee charged irrespective of whether the user purchased electricity in the period). The electricity cannot be purchased without also paying for the network access.