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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)
ECLI:EU:UNKNOWN:62017CA0692
62017CA0692
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16.12.2019
Official Journal of the European Union
C 423/3
(Case C-692/17) (<span class="super note-tag">1</span>)
(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
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.
(<span class="note">1</span>) OJ C 94, 12.3.2018.
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