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Document 62001CJ0305
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.
Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tas-26 ta' Ġunju 2003.
Finanzamt Groß-Gerau vs MKG-Kraftfahrzeuge-Factoring GmbH.
Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.
Taxxa fuq il-valur miżjud - Sitt Direttiva 77/388/KEE.
Kawża C-305/01.
Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tas-26 ta' Ġunju 2003.
Finanzamt Groß-Gerau vs MKG-Kraftfahrzeuge-Factoring GmbH.
Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.
Taxxa fuq il-valur miżjud - Sitt Direttiva 77/388/KEE.
Kawża C-305/01.
ECLI identifier: ECLI:EU:C:2003:377
*A9* Bundesfinanzhof, Beschluß vom 17/05/2001 (V R 34/99)
- Der Betrieb 2001 p.VI (résumé)
- Der Betrieb 2001 p.1917-1918
- Internationales Steuerrecht 2001 p.783 (résumé)
- Umsatzsteuer-Rundschau 2001 p.393-396
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.194 p.544-551
*P1* Bundesfinanzhof, Urteil vom 04/09/2003 (V R 34/99)
- Betriebs-Berater 2003 p.2448 (résumé)
- Betriebs-Berater 2003 p.2665-2668
- Der Betrieb 2003 p.VIII (résumé)
- Zeitschrift für Wirtschaftsrecht 2003 p.2162 (résumé)
- Umsatzsteuer-Rundschau 2004 p.32-34
- Sammlung der Entscheidungen des Bundesfinanzhofs Bd.203 p.209-215
«(Value added tax – Sixth Directive 77/388/EEC – Field of application – Factoring – Factoring company purchasing debts and assuming the risk of the debtors' default)»
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(Council Directive 77/388, Arts 2, 4 and 17)
(Council Directive 77/388, Art. 13B(d)(3))
JUDGMENT OF THE COURT (Sixth Chamber)
26 June 2003 (1)
((Value added tax – Sixth Directive 77/388/EEC – Field of application – Factoring – Factoring company purchasing debts and assuming the risk of the debtors' default))
In Case C-305/01, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Groß-Gerauand
MKG-Kraftfahrzeuge-Factory GmbH, on the interpretation of certain provisions of the 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),THE COURT (Sixth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of MKG-Kraftfahrzeuge-Factoring GmbH, represented by N. Ebbert, Rechtsanwalt, of the German Government, represented by M. Lumma, and of the Commission, represented by K. Gross and A. Böhlke, at the hearing on 9 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 6 March 2003,
gives the following
On those grounds,
THE COURT (Sixth Chamber),
in answer to the questions referred to it by the Bundesfinanzhof by order of 17 May 2001, hereby rules:
Puissochet |
Schintgen |
Gulmann |
Macken |
Cunha Rodrigues |
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R. Grass |
J.-P. Puissochet |
Registrar |
President of the Sixth Chamber |