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Case C-801/19: Judgment of the Court (Eighth Chamber) of 17 December 2020 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Definitions of ‘granting of credit’ and ‘other negotiable instruments’ — Complex transactions — Principal supply — Provision of funds in return for payment — Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange)
ECLI:EU:UNKNOWN:62019CA0801
62019CA0801
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22.2.2021
Official Journal of the European Union
C 62/8
(Case C-801/19) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(b) and (d) - Definitions of ‘granting of credit’ and ‘other negotiable instruments’ - Complex transactions - Principal supply - Provision of funds in return for payment - Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange)
(2021/C 62/08)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: FRANCK d.d. Zagreb
Defendant: Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak
Operative part of the judgment
Article 135(1)(b) and (d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive) must be interpreted as meaning that the exemption from value added tax on granting credit and transactions concerning other negotiable instruments laid down by those provisions, applies to a transaction which consists in the making available of funds obtained from a factoring company by one taxable person to another taxable person, for remuneration, following the transmission to the latter of a bill of exchange issued by the second taxable person, the first taxable person guaranteeing the repayment to the factoring company of that bill of exchange at its maturity.
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Language of the case: Hungarian.