Judgment of the Court (Third Chamber) of 27 October 2011.

Finanzamt Essen-NordOst v GFKL Financial Services AG.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

Sixth VAT Directive - Articles 2(1) and 4 - Scope - Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ - Sale of defaulted debts - Sale price lower than the face value of those debts - Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors.

Case C-93/10.

Reports of Cases

2011 I-10791