H&I 2026/258:Veronsaajien oikeudenvalvontayksikkö (Exonérations - gestion de crédits effectuée par celui qui les a octroyés). VAT exemptions for credit management after transfer. General Court

H&I 2026/258

Veronsaajien oikeudenvalvontayksikkö (Exonérations - gestion de crédits effectuée par celui qui les a octroyés). VAT exemptions for credit management after transfer. General Court

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the General Court in the case Veronsaajien oikeudenvalvontayksikkö (Exonérations - gestion de crédits effectuée par celui qui les a octroyés). Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption which it provides for the management of credit does not apply to the services for the management of credit provided by the person who granted that credit, subsequently transferred that credit and continues to manage that credit for consideration for the transferee.

Article 135(1)(c) of Directive 2006/112 must be interpreted as meaning that the exemption which it provides for any dealings in ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.