# C_2022472EN.01000501.xml

| 12.12.2022 | EN | Official Journal of the European Union | C 472/5 |
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12.12.2022

EN

Official Journal of the European Union

C 472/5

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Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 2 de Valladolid — Spain) — BFF Finance Iberia S.A.U v Gerencia Regional de Salud de la Junta de Castilla y León

(Case C-585/20) (1)

(Reference for a preliminary ruling - Directive 2011/7/EU - Combating late payment in commercial transactions - Recovery from a public authority of claims assigned by undertakings to a debt collection agency - Compensation for the recovery costs incurred by the creditor in the event of late payment by the debtor - Article 6 - Fixed minimum sum of EUR 40 - Transactions between undertakings and public authorities - Article 4 - Procedure for certification of the conformity of goods or services - Payment period - Article 2(8) - Concept of ‘amount due’ - Taking account of value added tax for the purpose of calculating interest for late payment)

(2022/C 472/06)

Language of the case: Spanish

Referring court

Juzgado Contencioso-Administrativo No 2 deValladolid

Parties to the main proceedings

Applicant: BFF Finance Iberia S.A.U

Defendant: Gerencia Regional de Salud de la Junta de Castilla y León

Operative part of the judgment

| 1) | Article 6 of Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions
  must be interpreted as meaning that the fixed minimum sum of EUR 40, by way of compensation for the creditor for the recovery costs incurred as a result of late payment by the debtor, is payable for each commercial transaction not paid on the due date, evidenced in an invoice, including where that invoice is presented, among other invoices, in a single administrative or judicial claim. |
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1)

Article 6 of Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions

must be interpreted as meaning that the fixed minimum sum of EUR 40, by way of compensation for the creditor for the recovery costs incurred as a result of late payment by the debtor, is payable for each commercial transaction not paid on the due date, evidenced in an invoice, including where that invoice is presented, among other invoices, in a single administrative or judicial claim.

| 2) | Article 4(3) to (6) of Directive 2011/7
  must be interpreted as meaning that it precludes national legislation which provides, as a general rule, for all commercial transactions between undertakings and public authorities, for a payment period of a maximum of 60 calendar days, including where that period consists of an initial period of 30 days for a procedure for the acceptance or verification of the conformity, with the contract, of the goods or services supplied, followed by a further period of 30 days for payment of the agreed price. |
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2)

Article 4(3) to (6) of Directive 2011/7

must be interpreted as meaning that it precludes national legislation which provides, as a general rule, for all commercial transactions between undertakings and public authorities, for a payment period of a maximum of 60 calendar days, including where that period consists of an initial period of 30 days for a procedure for the acceptance or verification of the conformity, with the contract, of the goods or services supplied, followed by a further period of 30 days for payment of the agreed price.

| 3) | Article 2(8) of Directive 2011/7
  must be interpreted as meaning that the taking into account, as part of the ‘amount due’ defined in that provision, of the amount of value added tax specified in the invoice or the equivalent request for payment is unrelated to the question as to whether or not the taxable person has already paid that amount to the Treasury on the date on which the delay in payment occurs. |
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3)

Article 2(8) of Directive 2011/7

must be interpreted as meaning that the taking into account, as part of the ‘amount due’ defined in that provision, of the amount of value added tax specified in the invoice or the equivalent request for payment is unrelated to the question as to whether or not the taxable person has already paid that amount to the Treasury on the date on which the delay in payment occurs.

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(1)  OJ C 53, 15.2.2021.

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