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Case C-381/09: Reference for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 September 2009 — Gennaro Curia v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
ECLI:EU:UNKNOWN:62009CN0381
62009CN0381
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Valentina R., lawyer
21.11.2009
Official Journal of the European Union
C 282/31
(Case C-381/09)
2009/C 282/53
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Gennaro Curia
Respondent: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
Question referred
In accordance with the Community law principles set out in the Sixth VAT Directive of the neutrality of VAT and exemption from VAT, under conditions laid down by the Member States, for transactions entailing the granting and the negotiation of credit and the management of credit by the person granting it, can exorbitant lending activities, which are a criminal offence under national law, be subject to VAT where, in economic terms, they may be envisaged as being in competition with the corresponding lawful activities of granting money loans, which fall within the scope of VAT under national law but are deemed exempt thereunder whenever they may be regarded as ‘finance transactions’?