European Court of Justice (First Chamber).

P Jann, President of the Chamber, A Tizzano, A Borg Barthet, M Ilešič and E Levits (Rapporteur), JJ, P Mengozzi, Advocate General.

Judgment delivered 21 June 2007.

Value added tax – Supply of services – Exemption – Financial adviser acting as sub-agent – Concept of transactions consisting in negotiation of credit – Whether taxpayer’s activities constituted exempt supply of services – Whether provision of financial advice ancillary to negotiation of credit – Council Directive 77/388, art. 13(B)(d)(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.