Court of Justice (Sixth Chamber) 16 May 2013, C‑169/12 (TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów.)

JUDGMENT OF THE COURT (Sixth Chamber) 16 May 2013 ( *1 ) ‛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’ In Case C-169/12, REQUEST for a preliminary ruling under Article 267 TFEU from the Naczelny