33As regards, in particular, Article 135(1)(b) of the VAT Directive, it must be recalled that the granting of credit, within the meaning of that provision, consists, inter alia, in the provision of capital against remuneration (judgment of 17 December 2020, Franck, C‑801/19, EU:C:2020:1049, paragraph 36 and the case-law cited).
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