Representing Fluvius Antwerp in dispute resolution proceedings before the EU Court of Justice on the VAT treatment of supplies of electricity

Our team is representing Fluvius Antwerp against a default supplier. Where a customer offtakes electricity without concluding a contract with an electricity supplier, the public distribution system operator “steps in”, supplying electricity under a public service obligation and charging the off-taker on that basis. This case concerns the question of whether VAT is due in such (without-contract) cases.