Official Journal of the European Union

C series

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C/2025/1435

10.3.2025

(Case T-657/24, Versãofast)

(C/2025/1435)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Versãofast, Unipessoal, Lda.

Defendant: Autoridade Tributária e Aduaneira

Questions referred

(1)Does Article 135(1)(b) of the VAT Directive, (1) as regards the expression ‘negotiation of credit’, apply to the provision of services aimed at attracting mortgage loan customers for a credit institution by a taxable person – a tied credit intermediary – which is incorporated and operates in accordance with the legal framework governing access to and performance of the activities of a credit intermediary, where those services cumulatively involve the following:

(a)the proactive search for potential mortgage customers through an immovable property mediation network (REMAX);

(b)the supply to potential customers of brochures provided by the bank containing financial information on credit products in relation to immovable property;

(c)the provision of assistance to those potential customers in identifying the documentation necessary to apply for a credit proposal, and the completion and review of that documentation;

(d)the transmission of requests for proposals to the bank;

(e)the receipt of responses from the bank;

(f)the preparation of comparative tables for the conditions proposed by the various banks and meetings with potential customers to discuss and provide clarifications about the conditions and about key aspects of the financing (such as spreads, APRC, rate of effort);

(g)the notification of the bank’s decisions to potential customers; and

(h)a remuneration model based on a ‘success fee’, where the remuneration only accrues when credit agreements are actually concluded, based on the volume of credit contracted/intermediated?

(2)Does the classification as ‘negotiation of credit’ still apply even where the intermediary has no power to act on behalf of the bank and no influence whatsoever on the determination of the terms presented in the brochures and credit proposals and the potential purchaser of the credit is free to decide whether to contract the financing and to choose the institution with which he or she will conclude an agreement?

(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

ELI: http://data.europa.eu/eli/C/2025/1435/oj

ISSN 1977-091X (electronic edition)

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