Comments on ECJ C-250/21: Sub-Participations Are VAT Exempt Under EU Law

The Court of Justice of the European Union (the “CJEU”) held on 6 October 2022 in O. Fundusz lnwestycyjny zamknięty reprezentowany przez O S.A. (Case C-250/21) (the “O Fundusz case”) that the supply of services provided by a sub-participant under a sub-participation agreement falls within the “granting of credit” exemption under Article 135(1)(b) of the VAT Directive.

Source Mondaq

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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