CELEX: 62017CA0692
Language: en
Date: 2019-10-17 00:00:00
Title: Case C-692/17: Judgment of the Court (Second Chamber) of 17 October 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Paulo Nascimento Consulting — Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment)

16.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/3
            
         
      Judgment of the Court (Second Chamber) of 17 October 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Paulo Nascimento Consulting — Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira
      (Case C-692/17) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(b) and (d) - Transactions relating to the granting, negotiation and management of credit - Transactions concerning debts, with the exception of the recovery of debt - Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment)
      (2019/C 423/03)
      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
      
         Operative part of the judgment
      
      Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption laid down by it in respect of transactions concerning the granting, negotiation or management of credit does not apply to a transaction which, for the taxable person, consists in assigning, to a third party, for consideration all the rights and obligations deriving from the taxable person’s position in enforcement proceedings for recovery of a debt recognised by a judgment, a debt the payment of which was secured by a right over immovable property awarded to that taxable person and made the subject of attachment.
      
         (1)  OJ C 94, 12.3.2018.