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Order of the Court (Seventh Chamber) of 7 July 2010.#Gennaro Curia v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#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.#Case C-381/09.
ECLI:EU:C:2010:406
62009CO0381
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(Case C-381/09)
Article 104(3), first subparagraph, 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
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, its illegality notwithstanding, 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.