[en] The platform Share&Charge provides an innovative solution to the lack of electric vehicles charging infrastructure, lying at the crossroad of the electricity market, the transport market and digitalisation. This paper presents the functioning of Share&Charge and its potential, before assessing the tax treatment of operations involved in the use of the platform.
Disciplines :
Tax law
Author, co-author :
Vanrykel, Fanny ; Université de Liège - ULiège > Département de droit > Droit fiscal
Ernst, Damien ; Université de Liège - ULiège > Dép. d'électric., électron. et informat. (Inst.Montefiore) > Smart grids
Bourgeois, Marc ; Université de Liège - ULiège > Département de droit > Droit fiscal
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