Judgment_paragraph 35 · FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-801/19)

35In particular, the expression ‘granting and negotiating credit’ in the said provision must be interpreted broadly so that its scope cannot be limited to loans and credits granted by banking and financial institutions only. Such an interpretation is borne out by the objective of the common system introduced by the VAT Directive, which aims, in particular, to secure equal treatment for taxable persons (see, in particular, judgment of 15 May 2019, Vega International Car Transport and Logistic, C‑235/18, EU:C:2019:412, paragraphs 44 and 45).