Derogation for transactions to be chargeable on payment
In the Polish case of TNT Express Worldwide (Poland) sp zoo v Minister Finansów (CJEU Case C-169/12) the CJEU held that Article 66 of Directive 2006/112/EC ‘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’.
Derogation for transactions to be chargeable on payment
In the Polish case of TNT Express Worldwide (Poland) sp zoo v Minister Finansów (CJEU Case C-169/12) the CJEU held that Article 66 of Directive 2006/112/EC ‘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’.
