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

Domstolens egne nøkkelord

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.

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