Judgment_paragraph 29 · Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc (C-175/09)

29In the absence of a definition of the term ‘debt collection and factoring’ in the Sixth Directive, it is necessary to view the final words of Article 13B(d)(3) of the Sixth Directive in their context and to interpret them in the light of the spirit of the provision in question and, more generally, of the scheme of that directive (MKG-Kraftfahrzeuge-Factoring, paragraph 70; see to that effect, also, Case 173/88 Henriksen [1989] ECR 2763, paragraph 11; and Case C-16/93 Tolsma [2004] ECR I-743, paragraph 10).

Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc (C-175/09)

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