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).

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