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SVInfo
- Referral date: 11-12-2017
- Show case reference
- Opinion date: 02-05-2019
- Ruling date: 17-10-2019
- AG: Saugmandsgaard Øe
References in this case
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12.3.2018 |
EN |
Official Journal of the European Union |
C 94/8 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 11 December 2017 — Paulo Nascimento Consulting — Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira
(Case C-692/17)
(2018/C 094/10)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Paulo Nascimento Consulting — Mediação Imobiliária Lda
Defendant: Autoridade Tributária e Aduaneira
Question referred
For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive (1), 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?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ 2006 L 347, p. 1.