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 those debts – Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors
K Lenaerts, P
[2011] EUECJ C-93/10
Bailii
European
Citing:
Opinion – Finanzamt Essen-NordOst v GFKL Financial Services ECJ 14-Jul-2011
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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 24 December 2021; Ref: scu.540511