European Union · Record · CJ
CELEX 62024CJ0232_SUM
Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings initiated by A Oy.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credits – Article 135(1)(b) – Exemption relating to financial transactions – Recovery of debts – Article 135(1)(d) – Factoring by sale of receivables – Factoring by collateral.#Case C-232/24.
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23 October 2025
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23 October 2025
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Official record CELEX 62024CJ0232_SUM from European Union at Court of Justice of the European Union. Dated 23 October 2025. Status: decided.
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Domstolens dom (Første Afdeling) af 23. oktober 2025.#Sag anlagt af A Oy.#Præjudiciel forelæggelse – skatter og afgifter – det fælles merværdiafgiftssystem (moms) – direktiv 2006/112/EF – afgiftspligtige transaktioner – fritagelse vedrørende ydelse af lån – artikel 135, stk. 1, litra b) – fritagelse vedrørende finansielle transaktioner – inddrivelse af fordringer – artikel 135, stk. 1, litra d) – factoring i form af fakturasalg – factoring i form af fakturabelåning.#Sag C-232/24.
judgment · DA · 23 October 2025
Arrêt de la Cour (première chambre) du 23 octobre 2025.#Procédure engagée par A Oy.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Opérations imposables – Exonération relative à l’octroi de crédits – Article 135, paragraphe 1, sous b) – Exonération relative aux opérations financières – Recouvrement de créances – Article 135, paragraphe 1, sous d) – Affacturage par vente de créances – Affacturage par nantissement.#Affaire C-232/24.
judgment · FR · 23 October 2025
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