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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CJ0232_SUM
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published_at: '2026-07-25T16:28:37Z'
fetched_at: '2026-07-25T17:44:36.929687Z'
updated_at: '2026-07-25T18:03:03Z'
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provenance:
  doc_id: 62024CJ0232_SUM
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  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 3 - Case-law of the European Court of Justice
entities:
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: Supreme_Court
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- name: First Secretary
  type: person
- name: 'The world of AI is evolving faster than ever, and this year has brought something
    truly revolutionary: lightweight quantum recurrent neural networks! 🌟 These cutting-edge
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title: Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought
  by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference
  for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive
  2006/112/EC – Taxable transactions – Exemption relating to the granting of credit
  – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection
  – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.
---

# Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.

## TL;DR
（要約なし・原文はリンク先を参照 / No summary available; see the source link.）

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CJ0232_SUM) — published 2026-07-25T16:28:37Z