Naslov
Compensation for recovery costs, the extension of the general payment period and the concept of ‘amount due’ in commercial transactions between undertakings and public authorities (BFF Finance Iberia, C-585/20)

Autori
Tot, Ivan

Izvornik
EU Law Live

Vrsta, podvrsta
Ostale vrste radova, ostali članci/prilozi

Godina
2022

Ključne riječi
late payment ; CJEU

Sažetak
On 20 October 2022, the Court of Justice delivered its judgment in BFF Finance Iberia (C-585/20), interpreting several provisions of the Late Payment Directive. The preliminary ruling originated from a request submitted by the Administrative Court in Valladolid, Spain (‘the referring court’).The referring court considered it necessary to clarify three issues: (i) whether the fixed sum of 40 euros referred to in Article 6 of the Late Payment Directive must be paid for each transaction specified in the invoice – even if this and other invoices are subject of a single payment request submitted to the court ; (ii) whether the Late Payment Directive precludes a provision of national law providing for a statutory payment period of 60 days (not expressly agreed by the parties) in all cases and for all types of contract (30 days for acceptance of goods and services plus 30 days for payment of the remuneration) ; and (iii) whether Article 2(8) of the Late Payment Directive allows the amount of VAT due on the service provided, specified in the invoice, to be included in the principal sum which is the basis for calculation of the statutory interest for late payment. Or alternatively if that requires that a distinction is made according to the point in time at which the VAT was paid to the tax authorities.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

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