CELEX: 62017CN0692
Language: en
Date: 2017-12-11 00:00:00
Title: Case C-692/17: 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

12.3.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 94/8
            
         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)
   (2018/C 094/10)
   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.