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Case C-250/21: Judgment of the Court (Fourth Chamber) of 6 October 2022 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Supply of services for consideration — Exemptions — Article 135(1)(b) — Granting of credit — Sub-participation agreement)
ECLI:EU:UNKNOWN:62021CA0250
62021CA0250
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28.11.2022
Official Journal of the European Union
C 451/3
(Case C-250/21) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Supply of services for consideration - Exemptions - Article 135(1)(b) - Granting of credit - Sub-participation agreement)
(2022/C 451/03)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Szef Krajowej Administracji Skarbowej
Defendant: O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.
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 services provided by a sub-participant under a sub-participation agreement, consisting of making available to the originator a financial contribution in exchange for payment of the proceeds from the receivables specified in that agreement, those receivables remaining in the assets of the originator, fall within the concept of ‘granting of credit’ within the meaning of that provision.
(<span class="oj-super">1</span>) OJ C 289, 19.7.2021.