CELEX: 62018CA0224
Language: en
Date: 2019-05-02 00:00:00
Title: Case C-224/18: Judgment of the Court (Seventh Chamber) of 2 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Budimex S.A. v Minister Finansów (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 66 — Chargeable event and chargeability of the tax — Time of the supply of the services — Construction and installation work — Taking into account the time of the acceptance of the work stipulated in the contract for the supply of services)

1.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/7
            
         
      Judgment of the Court (Seventh Chamber) of 2 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Budimex S.A. v Minister Finansów
      (Case C-224/18) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 66 - Chargeable event and chargeability of the tax - Time of the supply of the services - Construction and installation work - Taking into account the time of the acceptance of the work stipulated in the contract for the supply of services)
      (2019/C 220/09)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny
      
         Parties to the main proceedings
      
      
         Appellant: Budimex S.A.
      
         Other party to the proceedings: Minister Finansów
      
         Operative part of the judgment
      
      Point (c) of the first paragraph of 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 2010/45/EU of 13 July 2010, must be interpreted as not precluding, if an invoice relating to the performance of the service supplied is not issued or is issued late, the formal acceptance of that service from being regarded as the time when that service was supplied, where, as in the case in the main proceedings, the Member State provides that VAT is to become chargeable on expiry of a time limit running from the day when the service was supplied, provided, first, that the formality of acceptance was stipulated by the parties in the contract that binds them according to contractual terms reflecting the economic and commercial realities in the field in which the service is supplied and, second, that that formality constitutes the actual completion of the service and determines the amount of consideration due, which is for the referring court to ascertain.
      
         (1)  OJ C 231, 2.7.2018.