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Court of Justice of the European Union · Judgment

C‑169/12TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów

Decided
2013-05-16
ECLI
ECLI:EU:C:2013:314
CELEX
62012CJ0169
Finality
Final, the decision cannot be appealed

The court's own keywords

Value added tax — Directive 2006/112/EC — Article 66(a) to (c) — Transport and shipping services — Chargeability — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Invoice issued earlier.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit