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European Utility Companies

Peter Milnes Ernst & Young LLP London and Katarzyna Kosakowska Ernst & Young LLP Poland discuss the far-reaching impact of EU enlargement on the VAT treatment of supplies made by utility companies
EU enlargement coupled with planned changes in EU VAT legislation for cross-border supplies of gas and electricity will have a far-reaching impact on the VAT treatment of supplies made by European utility companies.
For utilities the enlargement of the internal market will also bring a liberalisation of the accession countries' markets. For example it will abolish requirements for energy trading companies established in the European Union to set up a permanent establishment in an accession country in order to do business there. However in some cases accession country governments...

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