Court of Justice of the European Union · EU
Judgment of the Court (Eighth Chamber) of 17 December 2020.#FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#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.#Case C-801/19.
- Identifier
- CELEX 62019CJ0801
- Status
- decided
- Decided
- 17 December 2020
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0801
- Source provider
- eurlex
- Retrieved
- 2026-08-27T10:51:25.383Z
Identifier
- CELEX: 62019CJ0801
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