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Actthe CJEU states that In particular a service should be consider as an additional service in relation to the main service if it does not constitute an objective in itself for the customer but serves to make the best possible use of the main service – point of the judgement. The case in the main proceedings concerns the combination of activities consisting in the supply of electricity for the purposes of charging electric vehicles and the provision of various services such as organizing access to charging points and facilitating their use necessary technical assistance and IT applications enabling the reservation of connectors monitoring transactions and payment for them.Point of the judgment. As far as the concept of delivery of goods is concern . Such a delivery is consider to be the transfer of the right to dispose philippines photo editor of the thing as the owner. This concept means any transaction of transfer of an item by a party that grants the other party the right to actually dispose of it as if it were its owner ... Moreover in accordance with Art. section of this directive electricity is treat as a material good. – point Determining whether a complex supply such as that at issue in the main proceedings should be classifi as a 'supply of goods' or as a 'provision of services.
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Requires taking into account all the circumstances in which a given transaction takes place in order to determine its characteristic and dominant elements . The elements in question should be determine from the point of view of the average user of recharging points taking into account as part of an overall assessment the importance of the qualitative and not only quantitative elements of the provision of services in relation to those of the supply of goods.
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