Ludwig v Finanzamt Luckenwalde (Case C-453/05).  BVC 967
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).