Court of Justice of the European Union · Judgment

C-801/19FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak

Decided: 2020-12-17
ECLI: ECLI:EU:C:2020:1049
CELEX: 62019CJ0801
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) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.

Interprets

EUR-Lex The Court

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

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