Court of Justice 12 January 2023, C-677/21 (Fluvius Antwerpen v MX.)

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European Union · · · Cited by 3 · 12-01-2023

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 12 January 2023 ( 1 ) Case C‑677/21 Fluvius Antwerpen v MX (Request for a preliminary ruling from the Vredegerecht te Antwerpen (Magistrates’ Court of Antwerp, Belgium)) (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EU – Taxable transactions – Taxable person – Illegal consumption of electricity – Charging by the

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