62023CJ0089_SUM
Case C‑89/23
Companhia União de Crédito Popular SA
v
Autoridade Tributária e Aduaneira
(Request for a preliminary rulingfrom the Supremo Tribunal Administrativo)
Judgment of the Court (Seventh Chamber) of 18 April 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for other activities – Granting and negotiation of credit – Granting of credit secured by a pledge – Supplies ancillary to the principal supplies – Meaning – Organisation of a sale by auction of goods provided as a pledge – Not included
(Council Directive 2006/112, Art. 135(1)(b))
(see paragraphs 44-46, 50, operative part)
See the text of the decision.