Judgment of the Court of Justice in the case TNT Express Worldwide.

Article 66 of Council Directive 2006/112/EC is to be interpreted as precluding national legislation which provides that, in respect of transport and shipping services, VAT 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.

CJ, C-169/12, 16 May 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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