ECJ Case C-692/17 (Paulo Nascimento Consulting) – Questions – Exemption for financial services; transfer of debt

Question referred:

For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive 1 , do the terms ‘granting’, ‘negotiation’ and ‘management of credit’ encompass the assignment for consideration to a third party of the positon held by a taxable person liable for VAT in enforcement proceedings for recovery of a debt, recognised by a judgment and resulting from the breach of a property agency agreement, plus VAT at the rate in force on the date of payment and the default interest already accrued or which may accrue until full payment?

Source: Curia

 

 

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