Request for a preliminary ruling from the Supremo Tribunal Administrativo in the case Paulo Nascimento Consulting.

For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive, 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? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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