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Court of Justice of the European Union · Judgment

C-692/17Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira

Decided
2019-10-17
ECLI
ECLI:EU:C:2019:867
CELEX
62017CJ0692
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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