38As regards, next, whether that transaction falls within the exemption provided for in Article 135(1)(b) of Directive 2006/112 relating to ‘the granting and the negotiation of credit and the management of credit by the person granting it’, it must be pointed out that, as the Portuguese Government and the Commission noted in their observations and as the Advocate General emphasised in point 61 of his Opinion, the circumstances giving rise to the dispute in the main proceedings clearly do not relate to ‘credit’ consisting in making available an amount of capital, duly remunerated by the payment of interest, or in a deferred payment in the purchase price of goods agreed by a supplier in return for payment of interest remunerating that credit (see, to that effect, judgments of 11 July 1996, Régie dauphinoise, C‑306/94, EU:C:1996:290, paragraphs 16 to 19; of 29 April 2004, EDM, C‑77/01, EU:C:2004:243 paragraphs 65 to 70; and of 18 October 2018, Volkswagen Financial Services (UK), C‑153/17, EU:C:2018:845, paragraph 36 and the case-law cited). It is not apparent from the order for reference that the transaction at issue in the main proceedings entailed an obligation on Starplant to pay interest intended to remunerate any credit granted to it.
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