Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

Relevant article in the EU VAT Directive 2006/112/EC

Article 135
1. Member States shall exempt the following transactions:
(b) the granting and the negotiation of credit and the management of credit by the person granting it;

Article in the Sixth VAT Directive: 13(B)(d)(1)

ECJ Cases Decided

Pending Cases




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