Judgment_paragraph 27 · RL sp. z o.o. v J.M (C-199/19)

27As regards the second condition referred to in Article 2(1) of Directive 2011/7, that directive contains no definition of the concepts of ‘delivery of goods’ and ‘provision of services’, and nor is any reference made to the law of the Member States for the purposes of defining those terms. In those circumstances, such concepts must be given an autonomous and uniform interpretation throughout the European Union, in the light of the need for the uniform application of EU law in conjunction with the principle of equality. Those concepts thus constitute autonomous concepts of EU law and their scope cannot be determined by reference either to concepts known to the laws of the Member States or to classifications made at national level, but must be established by simultaneously taking into account the wording, context and objectives of the provision in which those concepts are used (see, to that effect, judgment of 29 September 2015, Gmina Wrocław, C‑276/14, EU:C:2015:635, paragraph 25, and the case-law cited).