Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 11 December 2017 — Paulo Nascimento Consulting — Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira

(Case C-692/17)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Paulo Nascimento Consulting — Mediação Imobiliária Lda

Defendant: Autoridade Tributária e Aduaneira

Question referred

For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive ¹ , do the terms ‘granting’, ‘negotiation’ and ‘management of credit’ encompass the assignment for consideration to a third party of the positon held by a taxable person liable for VAT in enforcement proceedings for recovery of a debt, recognised by a judgment and resulting from the breach of a property agency agreement, plus VAT at the rate in force on the date of payment and the default interest already accrued or which may accrue until full payment?

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¹ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

OJ 2006 L 347, p. 1.