Judgment of the Court (Tenth Chamber) of 20 April 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v P. in W.

(Case C-282/22, (1) Dyrektor Krajowej Informacji Skarbowej)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Articles 14, 15 and 24 - Recharging points for electric vehicles - Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services - Classification as a ‘supply of goods’ or a ‘supply of services’)

(2023/C 205/21)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant in cassation: Dyrektor Krajowej Informacji Skarbowej

Respondent in cassation: P. in W.

Interested party: Rzecznik Małych i Średnich Przedsiębiorców

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009,

must be interpreted as meaning that a single complex supply which encompasses:

—	access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system);

—	the supply of electricity, within duly adjusted parameters, to the batteries of that vehicle;

—	the necessary technical support for the users concerned; and

—	the provision of IT applications enabling the user concerned to reserve a connector, view his or her transaction history, and purchase credits which are then accumulated in an e-wallet and used to pay for recharging sessions

constitutes a ‘supply of goods’ within the meaning of Article 14(1) of Directive 2006/112, as amended.

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(1)  OJ C 326, 29.8.2022.