Court of Justice of the European Union · Judgment
C-305/01Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH
- Decided
- 2003-06-26
- ECLI
- ECLI:EU:C:2003:377
- CELEX
- 62001CJ0305
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Value added tax - Sixth Directive 77/388/EEC - Field of application - Factoring - Factoring company purchasing debts and assuming the risk of the debtors' default.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act