Comments on ECJ C-250/21: Financial services provided under a sub-participation agreement are exempt from VAT

ECJ, press release of October 6, 2022 on judgment C-250/21 of October 6, 2022

According to the Court, the granting of financing to the originator under a sub-participation agreement falls within the concept of granting credit within the meaning of the VAT Directive.

Source: datev-magazin.de

See also ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Judgment – Exemption for the granting of credits apply applies to sub-participation agreements

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