H&I 2026/269:Versãofast. VAT exemption for credit negotiation extends to intermediaries without decision-making power. General Court

H&I 2026/269

Versãofast. VAT exemption for credit negotiation extends to intermediaries without decision-making power. General Court

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Essentie

Judgment of the General Court in the case Versãofast. Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption laid down by it in respect of transactions consisting in the negotiation of credit applies to the activities of a credit intermediary which searches for and canvasses customers for the purpose of offering them mortgage loan agreements, which assists customers by carrying out preparatory work prior to the conclusion of the agreements, which is responsible for communicating with the credit institutions and which is paid by those institutions on the basis of the volume of credit ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.