Judgment of the Court (Second Chamber) of 17 October 2019.#Paulo Nascimento Consulting – Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Operations relating to the granting and negotiation of credits as well as the management of credits – Operations concerning receivables, with the exception of debt recovery – Transfer for consideration, for the benefit of a third party, of a position in a procedure for forced recovery of a debt recognized by a court decision.#Case C-692/17.

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Official record CELEX 62017CJ0692_SUM from European Union at Court of Justice of the European Union. Dated 17 October 2019. Status: decided.

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• Arrêt de la Cour (deuxième chambre) du 17 octobre 2019.#Paulo Nascimento Consulting – Mediação Imobiliária Lda contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonérations – Article 135, paragraphe 1, sous b) et d) – Opérations relatives à l’octroi et à la négociation de crédits ainsi qu’à la gestion de crédits – Opérations concernant les créances, à l’exception du recouvrement de créances – Cession à titre onéreux, au profit d’un tiers, d’une position dans une procédure de recouvrement forcé d’une créance reconnue par une décision de justice.#Affaire C-692/17.

  judgment · FR · 17 October 2019

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