Case C-801/19: Judgment of the Court (Eighth Chamber) of 17 December 2020 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Definitions of ‘granting of credit’ and ‘other negotiable instruments’ — Complex transactions — Principal supply — Provision of funds in return for payment — Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange)