Fuel and electric vehicle charging cards: tax optimization vs.
abuse of Law

J 2026

Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law

CZUDEK, Damian a Ludmila JAVORSKÁ

Základní údaje

Originální název

Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law

Autoři

CZUDEK, Damian a Ludmila JAVORSKÁ

Vydání

Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475, Warsaw, 2026, 2451-0475

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Označené pro přenos do RIV

Ano

Organizační jednotka

Právnická fakulta

Klíčová slova anglicky

Value Added Tax; VAT; fuel cards; charging cards; tax optimization; abuse of law; supply of goods; inancial services; CJEU case-law; commision contract

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 28. 8. 2026 09:45, Mgr. et Mgr. Ludmila Javorská

Anotace

V originále

The article analyzes the tax issue of VAT on fuel and charging cards, examines their eco-nomic and legal basis from the point of view of tax justice and possible abuse of law. The question is whether transactions with both types of cards are of the same nature.Based on European and national legislation and the case law of the Court of Justice of the EU (in particular the Vega and Digital Charging Solutions cases), it turns out that in the case of fuel cards, the tax assessment depends on the specific business model. How-ever, in the case of charging cards, the supply of electricity through an intermediary is classified as a chain supply of goods (tangible assets) thanks to the legal fiction of a com-mission contract.The conclusion draws attention to the thin line between tax optimization and circum-vention of the law. To achieve an effective solution, it is necessary to harmonize legisla-tion and streamline modern control mechanisms, such as electronic records and auto-mated information exchange according to DAC 7.

Návaznosti

MUNI/A/1650/2025, interní kód MU

Název: Aktuální otázky a problémy veřejného práva

Investor: Masarykova univerzita, Aktuální otázky a problémy veřejného práva

Citovat

CZUDEK, Damian a Ludmila JAVORSKÁ. Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law. Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475. Warsaw, 2026, roč. 2026, 1(21), s. 25-44. ISSN 2451-0475.

@article{2586298,
   author = {Czudek, Damian and Javorská, Ludmila},
   article_location = {Warsaw},
   article_number = {1(21)},
   keywords = {Value Added Tax; VAT; fuel cards; charging cards; tax optimization; abuse of law; supply of goods; inancial services; CJEU case-law; commision contract},
   language = {eng},
   issn = {2451-0475},
   journal = {Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475},
   title = {Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law},
   url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/5401/5347},
   volume = {2026},
   year = {2026}
}

TY  - JOUR
ID  - 2586298
AU  - Czudek, Damian - Javorská, Ludmila
PY  - 2026
TI  - Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law
JF  - Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475
VL  - 2026
IS  - 1(21)
SP  - 25-44
EP  - 25-44
SN  - 24510475
KW  - Value Added Tax
KW  - VAT
KW  - fuel cards
KW  - charging cards
KW  - tax optimization
KW  - abuse of law
KW  - supply of goods
KW  - inancial services
KW  - CJEU case-law
KW  - commision contract
UR  - https://econjournals.sgh.waw.pl/ASCASP/article/view/5401/5347
N2  - The article analyzes the tax issue of VAT on fuel and charging cards, examines their eco-nomic and legal basis from the point of view of tax justice and possible abuse of law. The question is whether transactions with both types of cards are of the same nature.Based on European and national legislation and the case law of the Court of Justice of the EU (in particular the Vega and Digital Charging Solutions cases), it turns out that in the case of fuel cards, the tax assessment depends on the specific business model. How-ever, in the case of charging cards, the supply of electricity through an intermediary is classified as a chain supply of goods (tangible assets) thanks to the legal fiction of a com-mission contract.The conclusion draws attention to the thin line between tax optimization and circum-vention of the law. To achieve an effective solution, it is necessary to harmonize legisla-tion and streamline modern control mechanisms, such as electronic records and auto-mated information exchange according to DAC 7.
ER  -

CZUDEK, Damian a Ludmila JAVORSKÁ. Fuel and electric vehicle charging cards: tax optimization vs. abuse of Law. \textit{Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475}. Warsaw, 2026, roč.~2026, 1(21), s.~25-44. ISSN~2451-0475.

Přehled o publikaci