«(Value added tax – Sixth Directive 77/388/EEC – Field of application – Factoring – Factoring company purchasing debts and assuming the risk of the debtors’ default)»
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))
and
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),
Puissochet
Schintgen
Gulmann
Macken
Cunha Rodrigues
R. Grass
J.-P. Puissochet
Registrar
President of the Sixth Chamber