CELEX: 62018CN0224
Language: en
Date: 2018-03-28 00:00:00
Title: Case C-224/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Budimex S.A.

201806150401954882018/C 231/132242018CJC23120180702EN01ENINFO_JUDICIAL20180328111111Case C-224/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Budimex S.A.
 ---documentbreak--- C2312018EN1110120180328EN0013111111Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Budimex S.A.
   (Case C-224/18)2018/C 231/13Language 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
   
      Question referred
   
   In a situation where the parties to a transaction have agreed that payment for construction works or construction/installation works requires express acceptance by the client of their performance in the formal record of acceptance for the works, does the performance of services, for the purposes of Article 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (
         1
      ) in respect of such a transaction occur at the time of actual performance of the construction or construction/installation works, or at the time of acceptance of the performance of the works by the client, expressed in the formal record of acceptance?
   (
         1
      )	OJ 2006 L 347, p. 1.