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)