Opinion of the Advocate General — ECLI:EU:C:2019:362
Date: 2019-05-02
Language of the case: Portuguese
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Portugal

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) 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.