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Case C-93/10: Judgment of the Court (Third Chamber) of 27 October 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Essen-NordOst v GFKL Financial Services AG (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)
- CELEX number:
- 62010CA0093
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 27/10/2011
- Number of pages:
- 1
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.
ECLI identifier: ECLI:EU:C:2011:700
- CELEX number:
- 62010CJ0093
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 27/10/2011
Opinion of Mr Advocate General Jääskinen delivered on 14 July 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.
ECLI identifier: ECLI:EU:C:2011:486
- CELEX number:
- 62010CC0093
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 14/07/2011
Case C-93/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 February 2010 — Finanzamt Essen-NordOst v GFKL Financial Services AG
- CELEX number:
- 62010CN0093
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 17/02/2010
- Number of pages:
- 1
Domain: All, CELEX number: 62010C?0093, Search language: Polish