Comments on ECJ C-250/21: VAT exemption for granting credits applies to certain services subparticipant

The European Court of Justice has ruled that the concept of ‘granting credits’ within the meaning of art. 135(1)(b) of the VAT Directive includes the services provided by a sub-participant in the context of a sub-participation agreement.

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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