EU tax law WEB TNT Express Worldwide (Poland) - C-169/12

14.7.2012   

EN

Official Journal of the European Union

C 209/2

1.

Are the provisions of Article 66(a), (b) and (c) 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) (‘Directive 2006/112’) to be interpreted as meaning that where a taxable person issues an invoice documenting the supply of a service covered by the power conferred on Member States by that article (derogation from Articles 63, 64 and 65 of Directive 2006/112), it is possible to determine the chargeability of the tax (liability to pay the tax) on the basis of Article 66(b) of Directive 2006/112 as arising on the date of payment, but no later than 30 days from the date on which the service is supplied?

2.

Are the provisions of Article 66(a) and (b) of Directive 2006/112 to be interpreted as precluding the Polish national provisions in Article 19(13)(2)(a) and (b) of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dziennik Ustaw No 54, item 535, as amended) under which the time when the liability to pay the tax arises (the event on whose occurrence the tax becomes chargeable in respect of certain transactions) occurs in respect of transport and shipping services on receipt of payment in full or in part, but no later than 30 days from the date on which those services are supplied, even where an invoice laying down a later deadline for payment is issued and presented to the purchaser no later than seven days after the service is supplied and the purchaser of the service has the right to deduct input tax during the period in which he received the invoice, irrespective of whether or not he has paid for the service?