Court case: the time when the VAT liability for the performance of non-construction services

“the judgment of the CJEU in Case C-224/18 (Budimex SA v. Minister of Finance) and the judgments of the Polish administrative courts following it are universal in nature, do not apply only to construction services, and these judgments apply in principle to all services that can be accepted in parts received in a formal manner, in accordance with the terms of the contract.” – so ruled the WSA in Gdansk

Source I SA / Gd 700/20 – Judgment of the Provincial Administrative Court in Gdańsk of 2020-11-17

See also ECJ C-224/18 (Budimex) – Judgment – Payment for construction/installation works under ‘formal record of acceptance’; Tax point

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