Judgment of the Court (Sixth Chamber) of 26 June 2003.
Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Value added tax - Sixth Directive 77/388/EEC - Field of application - Factoring - Factoring company purchasing debts and assuming the risk of the debtors' default.
Case C-305/01.
Reports of Cases
2003 I-06729
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2003:132 |
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Judgment
ECLI:EU:C:2003:377 |
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