Judgment — ECLI:EU:C:2013:314
Date: 2013-05-16
Language of the case: Polish
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary — Judgment of the Court (Sixth Chamber), 16 May 2013 Harmonisation of fiscal legislation — Common system of value added tax — Chargeable event and chargeability of tax — Transport and shipping services — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Unlawful, even where the invoice has been issued earlier (Council Directive 2006/112, Art. 66) Article 66 of Directive 2006/112 on the common system of value added tax, as amended by Directive 2008/117, must be interpreted as precluding national legislation which provides that, in respect of transport and shipping services, value added tax is to become chargeable on the date on which payment is received in full or in part, but no later than 30 days from the date on which those services are supplied, even where the invoice has been issued earlier and specifies a later deadline for payment. (see para. 36, operative part)