H&I 2019/418
Paulo Nascimento Consulting. Application VAT exemption relating to granting, negotiation and management of credit. Court of Justice
CJ 17-10-2019, C-692/17 (Uitspraak), m.nt. Marta Papis-Almansa (Paulo Nascimento Consulting)
- Instantie
Court of Justice of the European Union
- Datum
17 oktober 2019
- Zaaknummer
C-692/17
- Noot
Marta Papis-Almansa
- Roepnaam
Paulo Nascimento Consulting
- JCDI
JCDI:ADS175194:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Vrijstelling
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑10‑2019
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 11‑12‑2017
Essentie
Judgment of the Court of Justice in the case Paulo Nascimento Consulting. 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 concerning the granting, negotiation or management of credit does not apply to a transaction which, for the taxable person, consists in assigning, to a third party, for consideration all the rights and obligations deriving from the taxable person’s position in enforcement proceedings for recovery of a debt recognised by a judgment, a debt the payment of which was secured by a right over immovable property ... Verder lezen? Log in om dit document te bekijken.