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European Union
Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH (C-305/01)
Judgment
Question 2
76

Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH (C-305/01)

Judgment of 26 Jun 2003law://eu/cjeu/2001/c-305-01/para_76@2026-11-10

76As already found in paragraph 54 of this judgment, there is no justification for treating those two categories of factoring differently from the point of view of VAT.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice
Case: C-305/01 · ECLI:EU:C:2003:377
Decided: 26 Jun 2003
Procedure: Preliminary reference
Applicant: Finanzamt Groß-Gerau
Defendant: MKG-Kraftfahrzeuge-Factoring GmbH
Rapporteur: R. Schintgen
Advocate General: F.G. Jacobs
Bench: 4 judges
R. Schintgen, C. Gulmann, F. Macken, J.N. Cunha Rodrigues
Official: CURIA · EUR-Lex 62001CJ0305

Topics

Value added tax

History · 1 version

26 Jun 2003Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 14: FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-801/19); Proceedings brought by A Oy (C-232/24)5 provisions; Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV) (C-263/15); Gemeente Borsele v Staatssecretaris van Financiën and Staatssecretaris van Financiën v Gemeente Borsele (C-520/14); DTZ Zadelhoff vof v Staatssecretaris van Financiën (C-259/11)2 provisions; Finanzamt Essen-NordOst v GFKL Financial Services AG (C-93/10)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc (C-175/09)2 provisions; Skatteverket v AB SKF (C-29/08); Commission of the European Communities v Republic of Finland (C-246/08); Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (C-455/05)2 provisions; Investrand BV v Staatssecretaris van Financiën (C-435/05)2 provisions; VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-401/05)2 provisions; Axel Kittel v Belgian State and Belgian State v Recolta Recycling SPRL (C-439/04, C-440/04)2 provisions; Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02)
Cites 14: Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen (C-60/90); R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden (C-16/93); Försäkringsaktiebolaget Skandia (publ) (C-240/99); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais (C-16/00); Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget (C-306/94); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Chaussures Bally SA v Belgian State, Minister for Finance (C-18/92); Commissioners of Customs & Excise v Cantor Fitzgerald International (C-108/99); Sofitam SA (formerly Satam SA) v Ministre chargé du Budget (C-333/91); Harnas & Helm CV v Staatssecretaris van Financiën (C-80/95); Commissioners of Customs & Excise v Mirror Group plc (C-409/98); W. M. van Tiem v Staatssecretaris van Financiën (C-186/89); Floridienne SA and Berginvest SA v Belgian State (C-142/99)