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Umsatzsteuerliche Behandlung des echten Factorings

Der Europäische Gerichtshof (EuGH) hat am 26. Juni 2003 in der Rechtssache C-305/01 (MKG-Kreditfahrzeuge-Factoring-GmbH) über die umsatzsteuerliche Behandlungdes echten Factorings entschieden und damit eine langjährige Kontroverse beendet. Die bisherige Praxis der deutschen Finanzverwaltung bzgl. der Beurteilung des echten und unechten Factorings ist nach diesem Urteil nicht mehr haltbar.

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