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Case C-381/09: Order of the Court (Seventh Chamber) of 7 July 2010 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Gennaro Curia v Ministero dell’Economia e delle Finanze, Agenzia delle Entrate (Article 104(3), paragraph 1 of the Rules of Procedure — Sixth VAT Directive — Scope — VAT exemptions — Article 13B(d)(1) — Grant, negotiation and management of credit — Exorbitant lending activities — Activity unlawful under national law)
ECLI:EU:UNKNOWN:62009CB0381
62009CB0381
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23.10.2010
Official Journal of the European Union
C 288/16
(Case C-381/09) (*)
(Article 104(3), paragraph 1 of the Rules of Procedure - Sixth VAT Directive - Scope - VAT exemptions - Article 13B(d)(1) - Grant, negotiation and management of credit - Exorbitant lending activities - Activity unlawful under national law)
(2010/C 288/26)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Gennaro Curia
Defendant: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate
Re:
Reference for a preliminary ruling — Interpretation of Article 13B(d)(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemptions — Transactions consisting in the grant, negotiation and management of credit — Exorbitant lending activities, unlawful activity according to national law
Operative part
Although exorbitant lending is a criminal offence under the national criminal code it falls, despite the fact that it is unlawful, within the scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment. Article 13B(d)(1) of that directive must be interpreted as meaning that a Member State cannot impose value added tax on that activity when the corresponding lawful activity of money lending at rates of interest that are not excessive is exempt from VAT.
*
Language of the case: Italian