(Case C-381/09
Fecha: 07-Jul-2010
Article 104(3), first subparagraph, of the Rules of Procedure – Sixth VAT Directive – Scope – VAT exemptions – Article 13B(d)(1) – Grant, negotiation and management of credit – Exorbitant lending activities – Activity unlawful under national law 1.Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Substanti...