Judgment of the Court (Sixth Chamber) of 26 June 2003 in Case C-305/01 (Reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factory GmbH (Value added tax — Sixth Directive 77/388/EEC — Field of application — Factoring — Factoring company purchasing debts and assuming the risk of the debtors' default)
Date: 2003-08-02
Institutions: Court of Justice
Subjects: claim, interpretation of the law, organisation, tax system

2.8.2003

EN

Official Journal of the European Union

C 184/9

the Sixth Council
On a proper construction of Article 13B(b) of
Directive (77/388/EEC) of 17 May 1977 on the harmonisation of
the laws of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment, the grant, by
the owner of premises to an owner of a cigarette vending machine, of
the right to install the machine, and to operate and maintain it in the
premises for a period of two years, in a place nominated by the owner
of the premises, in return for a percentage of the gross profits on the
sales of cigarettes and other tobacco goods in the premises, but with no
rights of possession or control being granted to the owner of
the
machine other than those expressly set out in the agreement between
the parties, does not amount to a letting of immovable property within
the meaning of that provision.

(1) OJ C 289 of 13.10.2001.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 26 June 2003

in Case C-305/01 (Reference for a preliminary ruling from
the Bundesfinanzhof): Finanzamt Groß-Gerau v MKG-
Kraftfahrzeuge-Factory GmbH (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)

(2003/C 184/16)

(Language of the case: German)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-305/01: Reference to the Court under Article 234
EC by the Bundesfinanzhof (Germany) for a preliminary ruling
in the proceedings pending before that court between Finanz-
amt Groß-Gerau and MKG-Kraftfahrzeuge-Factory GmbH, on
the interpretation of certain provisions of the Sixth Council
Directive (77/388/EEC) of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
(Sixth Chamber),
ment
composed of:
the Chamber,
J.-P. Puissochet, President of
R. Schintgen (Rapporteur), C. Gulmann, F. Macken and
J.N. Cunha Rodrigues,
Jacobs, Advocate General;
L. Hewlett, Principal Administrator, for the Registrar, has given
a judgment on 26 June 2003, in which it has ruled:

(OJ 1977 L 145, p. 1),

Judges; F.G.

the Court

1. On a proper construction of the Sixth Council Directive (77/
388/EEC) of 17 May 1977 on the harmonisation of the laws
of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment, a
business which purchases debts, assuming the
the
invoices its clients in
debtors' default, and which,
respect of
the
purposes of Articles 2 and 4 of that directive, so that it has
the status of taxable person and thus enjoys the right to deduct
tax under Article 17 thereof.

in return,
commission pursues an economic activity for

risk of

2. An economic activity by which a business purchases debts,
assuming the risk of the debtors' default, and, in return, invoices
its clients in respect of commission, constitutes ‘debt collection
and factoring’ within the meaning of
clause of
the
the Sixth Directive (77/388) and is
Article 13B(d)(3) of
therefore
exemption laid down by that
provision.

excluded from the

final

(1) OJ C 56 of 2.3.2002.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 19 June 2003

in Case C-315/01 (reference for a preliminary ruling from
the Bundesvergabeamt Wien): Gesellschaft für Abfallent-
sorgungs-Technik GmbH (GAT) v Österreichische Auto-
bahnen- und Schnellstraßen- AG (ÖSAG) (1)

(Public procurement — Directive 89/665/EEC — Review
procedures relating to the award of public supply and public
works contracts — Power of the review body to examine any
infringement of its own motion — Directive 93/36/EEC —
the award of public supply contracts —
Procedures for

Eligibility criteria — Award criteria)

(2003/C 184/17)

(Language of the case: German)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-315/01: reference to the Court under Article 234 EC
from the Bundesvergabeamt Wien (Austria) for a preliminary
ruling in the proceedings pending before that court between
für Abfallentsorgungs-Technik GmbH (GAT) and
Gesellschaft