CELEX: C2003/184/16
Language: en
Date: 2003-08-02 00:00:00
Title: 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)

2.8.2003                 EN                           Official Journal of the European Union                                                 C 184/9
On a proper construction of Article 13B(b) of the Sixth Council               1.    On a proper construction of the Sixth Council Directive (77/
Directive (77/388/EEC) of 17 May 1977 on the harmonisation of                       388/EEC) of 17 May 1977 on the harmonisation of the laws
the laws of the Member States relating to turnover taxes — Common                   of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment, the grant, by               system of value added tax: uniform basis of assessment, a
the owner of premises to an owner of a cigarette vending machine, of                business which purchases debts, assuming the risk of the
the right to install the machine, and to operate and maintain it in the             debtors' default, and which, in return, invoices its clients in
premises for a period of two years, in a place nominated by the owner               respect of commission pursues an economic activity for the
of the premises, in return for a percentage of the gross profits on the             purposes of Articles 2 and 4 of that directive, so that it has
sales of cigarettes and other tobacco goods in the premises, but with no            the status of taxable person and thus enjoys the right to deduct
rights of possession or control being granted to the owner of the                   tax under Article 17 thereof.
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.                                                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
(1) OJ C 289 of 13.10.2001.                                                         and factoring’ within the meaning of the final clause of
                                                                                    Article 13B(d)(3) of the Sixth Directive (77/388) and is
                                                                                    therefore excluded from the exemption laid down by that
                                                                                    provision.
                                                                              (1) OJ C 56 of 2.3.2002.
                    JUDGMENT OF THE COURT
                            (Sixth Chamber)
                           of 26 June 2003                                                       JUDGMENT OF THE COURT
in Case C-305/01 (Reference for a preliminary ruling from                                                 (Sixth Chamber)
the Bundesfinanzhof): Finanzamt Groß-Gerau v MKG-
                  Kraftfahrzeuge-Factory GmbH (1)
                                                                                                          of 19 June 2003
(Value added tax — Sixth Directive 77/388/EEC — Field of
application — Factoring — Factoring company purchasing                        in Case C-315/01 (reference for a preliminary ruling from
      debts and assuming the risk of the debtors' default)                    the Bundesvergabeamt Wien): Gesellschaft für Abfallent-
                                                                              sorgungs-Technik GmbH (GAT) v Österreichische Auto-
                                                                                        bahnen- und Schnellstraßen- AG (ÖSAG) (1)
                             (2003/C 184/16)
                                                                              (Public procurement — Directive 89/665/EEC — Review
                     (Language of the case: German)                           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 —
(Provisional translation; the definitive translation will be published in     Procedures for the award of public supply contracts —
                       the European Court Reports)                                            Eligibility criteria — Award criteria)
                                                                                                           (2003/C 184/17)
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-                                       (Language of the case: German)
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                    (Provisional translation; the definitive translation will be published in
of the laws of the Member States relating to turnover taxes —                                        the European Court Reports)
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),
composed of: J.-P. Puissochet, President of the Chamber,
R. Schintgen (Rapporteur), C. Gulmann, F. Macken and                          In Case C-315/01: reference to the Court under Article 234 EC
J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate General;                  from the Bundesvergabeamt Wien (Austria) for a preliminary
L. Hewlett, Principal Administrator, for the Registrar, has given             ruling in the proceedings pending before that court between
a judgment on 26 June 2003, in which it has ruled:                            Gesellschaft für Abfallentsorgungs-Technik GmbH (GAT) and