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Gloss to the judgment of the Court of Justice of the European Union of 2 May 2019 (C-224/18)


Mikuszewska, Marta



Subject and Keywords:

tax on goods and services ; tax liability arising ; performance of the service


The analyzed judgment concerns the date of tax obligation in case of construction services. The interpretation was subject to art. 19a paragraph 5 point 3 lit. a) and 7 in connection with art.106i paragraph 3 of the Polish Act on Tax on Goods and Services. In addition, an interpretation of art. 66 of Council Directive 2006/112/EC was made in order to determine whether, in a situation where the parties have agreed that for the payment of remuneration for construction services, it is necessary to accept performed services by the buyer in the acceptance report, is the performance of the service occurs at the time of actual realization of construction services, or at the time of acceptance in the acceptance report. In the paper was also presented the right standpoint of the Tribunal, which agreed with the taxpayer’s position and concluded that the provisions of the directive should be interpreted in such a way that it does not oppose the fact that in the absence (or delaying) of issuing an invoice regarding the services provided the formal receipt of this service was considered the moment when the services were performed. Setting of the tax base was also an important factor determining the moment when the tax obligation arose. It should be noted that commented judgment will probably have an impact on other entrepreneurs in the construction industry. In the article was emphasized the relevance of construction of the tax on goods and services, its neutrality and economic practice.


Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii


Miemiec, Wiesława. Red.

Date issued:



ISSN 2544-8382






Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 4/2019, s. 62-77

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:


Rights holder:

Copyright by Uniwersytet Wrocławski

Autor opisu:

WR U/PAdal