PIL instrument(s)
Brussels I
Case number and/or case name
VII Gz 130/12 (SO w Białymstoku)
Details of the court
Poland, Second Instance
Articles referred to by the court
Brussels I
Article 5
Paragraph 1 SubParagraph b Indent 2
Date of the judgement
13 August 2012
Appeal history
None
CJEU's case law cited by the court
None
Summary
The court of second instance found that the term ‘the place of performance of the obligation’ shall be interpreted autonomously. The place of the performance of the obligation provided by Directive 006/112/EC of 28 November 2006 on the common system of value added tax shall be irrelevant in the proceedings in which the judgment is to be declared enforceable.

This website is written and maintained by the University of Aberdeen's Research Applications and Data Management Team