ECJ (Opinion of AG Jaaskinen) Purchase of defaulted debts at a price calculated in relation to the likelihood of default – Sixth VAT Directive – Scope – Article 2(1) – Supply of services for consideration -Article 13B(d) – Exemption – Debt collection and factoring – Article 11A(1)(a) – Taxable amount.
Judges:
Jaaskinen AG
Citations:
C-93/10, [2011] EUECJ C-93/10
Links:
Jurisdiction:
European
Cited by:
Opinion – Finanzamt Essen-NordOst v GFKL Financial Services ECJ 27-Oct-2011
ECJ 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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 14 August 2022; Ref: scu.441850
