Court of Justice 6 March 2003, C-305/01 (Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present proceedings, the Bundesfinanzhof (Federal Finance Court, Germany) asks the Court to clarify the status under the Sixth VAT Directive (2) of what it calls ‘true factoring̕. Factoring is a term used to refer to a variety of services supplied to creditors in connection with the management of their debts.