CELEX: 62012CA0169
Language: en
Date: 2013-05-16 00:00:00
Title: Case C-169/12: Judgment of the Court (Sixth Chamber) of 16 May 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów (Value added tax — Directive 2006/112/EC — Article 66(a) to (c) — Transport and shipping services — Chargeability — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Invoice issued earlier)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/31
            
         Judgment of the Court (Sixth Chamber) of 16 May 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów
   (Case C-169/12) (1)
   
   (Value added tax - Directive 2006/112/EC - Article 66(a) to (c) - Transport and shipping services - Chargeability - Date on which payment is received and no later than 30 days from the date on which the services are supplied - Invoice issued earlier)
   2013/C 225/51
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: TNT Express Worldwide (Poland) sp. z o.o.
   
      Defendant: Minister Finansów
   
      Re:
   
   Request for a preliminary ruling — Naczelny Sad Administracyjny (Poland) — Interpretation of Article 66 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended — National legislation fixing the time when liability to pay VAT in respect of supplies of transport and shipping services arises on the date when the price is paid and no later than 30 days from the date on which those services are supplied, even when the invoice is issued earlier
   
      Operative part of the judgment
   
   Article 66 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/117/EC of 16 December 2008, is to 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.
   
      (1)  OJ C 209, 14.7.2012.