You can only steal electricity with VAT

In the Belgian case C-677/21, a consumer was caught stealing electricity, and the value of the illegal consumption, including late payment interest and fines, was invoiced to him.

The national court was uncertain whether the value increased by VAT should be paid in the case of stolen electricity. Neither in Hungary nor for the Court of the European Union was there any doubt that this is indeed a taxable activity, even if the provider’s activity was not intentional.