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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0184
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category: government/eu
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country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-26T22:00:00Z'
fetched_at: '2026-07-27T03:00:55.887138Z'
updated_at: '2026-07-27T03:05:41Z'
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62025TA0184),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
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summary: "フィンランドの一般裁判所は、信用管理に関する税制免除について判断し、A Oyがクレジット保証や金融取引を担当している場合のVAT対応方法を規定しました。\
  \  \n事業者による信用管理サービスの請求はVAT対象外とされました。  \nこの判決は2026年6月17日に下されたものです。"
summary_source: llm
summary_en: "フィンランドの一般裁判所は、信用管理に関する税制免除について判断し、A Oyがクレジット保証や金融取引を担当している場合のVAT対応方法を規定しました。\
  \  \n事業者による信用管理サービスの請求はVAT対象外とされました。  \nこの判決は2026年6月17日に下されたものです。"
provenance:
  doc_id: 62025TA0184
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
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title: 'Case T-184/25, Veronsaajien oikeudenvalvontayksikkö (Exemptions – management
  of credit by the person granting it): Judgment of the General Court (Second Chamber,
  sitting with five judges) of 17 June 2026 (request for a preliminary ruling from
  the Korkein hallinto-oikeus – Finland) – Veronsaajien oikeudenvalvontayksikkö v
  A Oy (Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions –
  Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the
  person granting it – Any dealings in credit guarantees or any other security for
  money – Transactions, including negotiation, concerning deposit and current accounts,
  payments, transfers, debts, cheques and other negotiable instruments, but excluding
  debt collection – Transfer of loans – Management services invoiced by the transferor
  to the transferee)'
---

# Case T-184/25, Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it): Judgment of the General Court (Second Chamber, sitting with five judges) of 17 June 2026 (request for a preliminary ruling from the Korkein hallinto-oikeus – Finland) – Veronsaajien oikeudenvalvontayksikkö v A Oy (Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans – Management services invoiced by the transferor to the transferee)

## TL;DR
フィンランドの一般裁判所は、信用管理に関する税制免除について判断し、A Oyがクレジット保証や金融取引を担当している場合のVAT対応方法を規定しました。  
事業者による信用管理サービスの請求はVAT対象外とされました。  
この判決は2026年6月17日に下されたものです。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Case T-184/25, Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it): Judgment of the General Court (Second Chamber, sitting with five judges) of 17 June 2026 (request for a preliminary ruling from the Korkein hallinto-oikeus – Finland) – Veronsaajien oikeudenvalvontayksikkö v A Oy (Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans – Management services invoiced by the transferor to the transferee)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0184) — published 2026-07-26T22:00:00Z