Reports of Cases

2011 I-10791

Subject-matter

Reference for a preliminary ruling - Bundesfinanzhof - Interpretation of Articles 2(1), 4, 11A(1)(a), and 13B(d)(2)and(3), of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(OJ 1977 L 145, p. 1) - Concepts of supply of services for consideration and economic activity - Factoring - Sale of risky debts at a price calculated by reference to the probability of debtors' default - Factor assuming responsibility for recovering the debt and the risk of default

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A02PT1 : paragraphs 1, 3, 15, 16, 18, 19, 22, 26
• Directive 77/388 -A04 : paragraphs 1, 15, 16, 22, 26
• Directive 77/388 -A04P1 : paragraph 4
• Directive 77/388 -A04P2 : paragraphs 4, 20
• Directive 77/388 -A11LAP1LA : paragraph 15
• Directive 77/388 -A13LBLDPT2 : paragraph 15
• Directive 77/388 -A13LBLDPT3 : paragraph 15
• Court of Justice - Judgment C -305/01 : paragraphs 18, 20, 22, 24
• Court of Justice - Judgment C -246/08 : paragraph 17
• Court of Justice - Judgment C -40/09 : paragraph 19

Operative part

• Interprets : Directive 77/388 -A02PT1
• Interprets : Directive 77/388 -A04

Opinion

• Directive 77/388 -A02P1 : points 6, 20, 89, 104
  
• Directive 77/388 -A04 : points 20, 28, 104
  
• Directive 77/388 -A04P2 : point 7
  
• Directive 77/388 -A06 : points 8, 29
  
• Directive 77/388 -A06P1 : points 31, 32
  
• Directive 77/388 -A11AP1LA : points 9, 20, 52, 94
  
• Directive 77/388 -A13BLDPT1 : points 10, 67, 68, 71, 81, 87
  
• Directive 77/388 -A13BLDPT2 : points 10, 20, 67, 75, 81
  
• Directive 77/388 -A13BLDPT3 : points 10, 20, 25, 26, 33, 38, 67, 78, 81 - 83, 86, 104
  
• Directive 77/388 -A13BLDPT5 : points 10, 67, 77 - 80, 82
  
• Directive 2006/188 -A135P1LD : point 25
  
• Court of Justice - Judgment C -154/80 : points 49, 55, 57, 95
  
• Court of Justice - Judgment C -102/86 : point 49
  
• Court of Justice - Judgment C -18/92 : point 72
  
• Court of Justice - Judgment C -16/93 : point 49
  
• Court of Justice - Judgment C -215/94 : point 49
  
• Court of Justice - Judgment C -288/94 : points 95, 101
  
• Court of Justice - Judgment C -2/95 : point 69
  
• Court of Justice - Judgment C -172/96 : points 30, 100, 102
  
• Court of Justice - Judgment C -349/96 : point 90
  
• Court of Justice - Judgment C -34/99 : point 95
  
• Court of Justice - Judgment C -142/99 : point 63
  
• Court of Justice - Judgment C -77/01 : point 62
  
• Court of Justice - Judgment C -305/01 : points 2, 11 - 14, 33, 35, 36, 50, 85
  
• Court of Justice - Judgment C -41/04 : points 88, 90
  
• Court of Justice - Judgment C -111/05 : points 88, 90
  
• Court of Justice - Judgment C -455/05 : point 79
  
• Court of Justice - Judgment C -572/07 : point 90
  
• Court of Justice - Judgment C -242/08 : point 30
  
• Court of Justice - Judgment C -246/08 : point 57
  
• Court of Justice - Judgment C -40/09 : point 56
  
• Court of Justice - Judgment C -175/09 : points 84, 85
  
• Court of Justice - Judgment C -276/09 : point 90
  

Dates

Date of the lodging of the application initiating proceedings

• 17/02/2010

Date of the Opinion

• 14/07/2011

Date of the hearing

Information not available

Date of delivery

27/10/2011

References

Publication in the Official Journal

Application: OJ C 134 from 22.05.2010, p.18

Judgment: OJ C 370 from 17.12.2011, p.12

Name of the parties

GFKL Financial Services

Notes on Academic Writings

1. Heydari, Shima: Highlights & Insights on European Taxation 2010 nº 7 p.127-128 (EN)
2. Höink, Carsten ; Annuschat, Florian: Der Erwerb zahlungsgestörter Kreditforderungen ist keine umsatzsteuerbare Leistung?! - EuGH-Urteil vom 27.10.2011 - Rs. C-93/10, GFKL, Der Betrieb 2011 nº 44 p.M9 (DE)
3. Philipowski, Rüdiger: Keine entgeltliche Dienstleistung und keine wirtschaftliche Tätigkeit durch Kauf zahlungsgestörter Forderungen auf eigenes Risiko zu einem unter dem Nennwert dieser Forderungen liegenden Preis, Umsatzsteuer-Rundschau 2011 p.936-937 (DE)
4. Mosbrucker, Anne-Laure: Champ d'application de la TVA : notion d'activité économique, Europe 2011 Décembre Comm. nº 12 p.476 (FR)
5. Möller, Klemens: EuGH: Keine umsatzsteuerbare Leistung beim Erwerb zahlungsgestörter Kreditforderungen?, Recht der Finanzinstrumente 2011 p.354 (DE)
6. Hahne, Klaus D.: "Fehlendes Leistungsentgelt: Keine Umsatzsteuerbelastung des Verkaufs notleidender Kreditforderungen", Betriebs-Berater 2012 p.39-40 (DE)
7. Wessels, Joël: Highlights & Insights on European Taxation 2012 nº 4 p.59-60 (EN)
8. Von Wallis, Georg: Erwerb sog. Non-Performing Loans doch keine umsatzsteuerbare Leistung des Erwerbers, EU-Umsatz-Steuerberater 2012 p.114-116 (DE)
9. Ebner, Julia: Wie ist der Kauf zahlungsgestörter Forderungen mehrwertsteuerrechtlich zu beurteilen?, European Law Reporter 2012 p.218-221 (DE)
10. Petauer, Boštjan: Obdavčitev odkupa zapadlih terjatev, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2012 n° 12 p.2-4 (SL)
11. Behrens, Stefan ; Von Streit, Georg: Umsatzsteuer beim Forderungskauf, Recht der Finanzinstrumente 2013 p.135-142 (DE)
12. Grambeck, Hans-Martin: Umsatzsteuerliche Behandlung des echten Factoring, Der Betrieb 2015 p.2969-2972 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Umsatzsteuergesetz 1999 (UStG 1999), Paragraphen 1 Abs. 1 Nº 1, 2, 4 No. 8 Buchstaben c und g, 10 Abs. 1 Sätze 1 und 2

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Troisième chambre (Cour)

Judge-Rapporteur

Silva de Lapuerta

Advocate General

Jääskinen

Language(s) of the Case

• German
  

Language(s) of the Opinion

• English