Judgment_paragraph 30 · RL sp. z o.o. v J.M (C-199/19)

30As regards, in the second place, the legislative context of Directive 2011/7, it should be noted that, having been adopted on the basis of Article 114 TFEU, Directive 2011/7 forms part of the approximation of the laws of the Member States having as its object the establishment and functioning of the internal market in the field of combating late payment within that market. Thus, the concepts of ‘delivery of goods’ and ‘provision of services’, or even the concept of ‘commercial transactions’, as referred to in Article 2(1) of Directive 2011/7, should be interpreted in the light of the provisions of the FEU Treaty establishing free movement of goods and services, respectively Articles 34, 56 and 57 thereof, and the case-law of the Court interpreting those fundamental freedoms.