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Court of Justice of the European Union · Judgment

C-93/10Finanzamt Essen-NordOst v GFKL Financial Services AG

Decided
2011-10-27
ECLI
ECLI:EU:C:2011:700
CELEX
62010CJ0093
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Articles 2(1) and 4 - Scope - Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ - Sale of defaulted debts - Sale price lower than the face value of those debts - Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors.

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.

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