Franck (VAT – Exemptions – Definitions of ‘Granting of Credit’ and ‘Other Negotiable Instruments’ – Judgment): ECJ 17 Dec 2020

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange

Citations:

ECLI:EU:C:2020:1049, C-801/19, [2020] EUECJ C-801/19

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 October 2022; Ref: scu.660719