Tiago Marreiros Moreira, Partner, Rita Simão Luís, Senior Associate, and Nadine Gomes, Associate, are the authors of the article 'EU VAT, energy tax, and electric mobility: challenges and opportunities', published by International Tax Review.
In the article, the VdA lawyers examine how recent European Union developments in VAT and energy taxation are shaping electric mobility, highlighting the opportunities arising from the CJEU’s case law and the challenges posed by the current tax frameworks.
The authors emphasise that 'electric mobility is reshaping how electricity is marketed and delivered. That transformation often collides with VAT and energy tax frameworks built for traditional utilities and fuels. Recent EU guidance and case law have clarified key questions; however, complex value chains, cross‑border footprints, and uneven national rules may still create friction. As the sector scales, a robust indirect tax design is becoming a strategic differentiator'.
- Read this article here.
