Opinion of the Advocate General — ECLI:EU:C:2022:386
Date: 2022-05-12
Language of the case: Polish
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 April 2021 – Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty represented by O. SA (Case C-250/21) Language of the case: Polish Referring court Naczelny Sąd Administracyjny Parties to the main proceedings Appellant: Szef Krajowej Administracji Skarbowej Respondent: O. Fundusz Inwestycyjny Zamknięty represented by O. SA Question referred Must Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 be interpreted as meaning that the exemption which that provision provides for in respect of transactions concerning the granting and the negotiation of credit and the management of credit is applicable to the subparticipation agreement described in the main proceedings? ____________ 1 OJ 2006 L 347, p. 1.