Judgment_paragraph 36 · FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-801/19)

36On the other hand, it follows from the case-law of the Court that the granting of credit, within the meaning of Article 135(1)(b) of the VAT Directive, consists, inter alia, in the provision of capital against remuneration (see, to that effect, judgment of 17 October 2019, Paulo Nascimento Consulting, C‑692/17, EU:C:2019:867, paragraph 38).

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

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