000			01463nab a2200205 c 4500
999			_c148912 _d148912
003			ES-MaIEF
005			20240216161017.0
007			ta
008			240208s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_954296 _aLasinski Sulecki, Krzysztof
245	1	0	_aFluvius Antwerpen _helectrónico _bsupplies hidden in a theft? _c K. Lasiński-Sulecki
520			_aIn its judgment of 27 April 2023 in Fluvius Antwerpen v. MX (Case C-677/21), the ECJ decided that the supply of electricity by a distribution network operator, even if involuntary and the result of unlawful conduct on the part of a third party, constitutes a supply of goods for consideration entailing the transfer of the right to dispose of tangible property. In this article, the author analyses the judgment as well as the opinion of AG Kokott of 12 January 2023 – in their parts regarding the understanding of the supply of goods – and reaches the conclusion that this judgment contradicts previous case law, or must be understood very narrowly taking into account peculiar legal background of the case in Belgian domestic rules on energy distribution.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_947570 _aJURISPRUDENCIA
650		4	_964908 _aABASTECIMIENTO
650		4	_946787 _aINDUSTRIAS ENERGETICAS
773	0		_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 171-174
942			_cRE