CELEX: 62009CB0381
Language: en
Date: 2010-07-07 00:00:00
Title: Case C-381/09: Order of the Court (Seventh Chamber) of 7 July 2010 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Gennaro Curia v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate (Article 104(3), paragraph 1 of the Rules of Procedure — Sixth VAT Directive — Scope — VAT exemptions — Article 13B(d)(1) — Grant, negotiation and management of credit — Exorbitant lending activities — Activity unlawful under national law)

23.10.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 288/16
            
         
      Order of the Court (Seventh Chamber) of 7 July 2010 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Gennaro Curia v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
      (Case C-381/09) (1)
      
      (Article 104(3), paragraph 1 of the Rules of Procedure - Sixth VAT Directive - Scope - VAT exemptions - Article 13B(d)(1) - Grant, negotiation and management of credit - Exorbitant lending activities - Activity unlawful under national law)
      (2010/C 288/26)
      Language of the case: Italian
      
         Referring court
      
      Corte suprema di cassazione (Italy)
      
         Parties to the main proceedings
      
      
         Applicant: Gennaro Curia
      
         Defendant: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
      
         Re:
      
      Reference for a preliminary ruling — Interpretation of Article 13B(d)(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemptions — Transactions consisting in the grant, negotiation and management of credit — Exorbitant lending activities, unlawful activity according to national law
      
         Operative part
      
      Although exorbitant lending is a criminal offence under the national criminal code it falls, despite the fact that it is unlawful, within the scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment. Article 13B(d)(1) of that directive must be interpreted as meaning that a Member State cannot impose value added tax on that activity when the corresponding lawful activity of money lending at rates of interest that are not excessive is exempt from VAT.
      
         (1)  OJ C 282, 21.11.2009.