Polish questions to the ECJ about the scope of the VAT exemption for credit services of art. 135(1)b

On 27 October 2020 on the appeal of O. The Closed-end Investment Fund the Supreme Administrative Court referred the following question to the Court of Justice of the European Union for a preliminary ruling:

Is Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347/1, as amended) to be interpreted as meaning that the exemption which that provision provides for for transactions relating to the granting of credit, credit intermediation or credit management applies to the subparticipation agreement described in the main proceedings?

Source: gov.pl

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