Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (2 found)

26.10.2025

ECJ: Factoring fees are remuneration for debt collection ser ...

In a most recent judgment following a preliminary request from Finland, the European Court of Justice has once again confirmed that specific fees and commissions associated with debt collection are subject to VAT.

Categories: European Court of Justice
Keywords: Factoring, debt collection
04.09.2012

Factoring is not a loan

The Supreme Tax Court has held that charges for factoring are fully subject to standard rate VAT as a service, even if an interest element is shown separately on the invoice.

Categories: Supreme Tax Court cases
Keywords: Factoring, interest, loan

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Tax & Legal

Categories: All (2 found)

ECJ: Factoring fees are remuneration for debt collection ser ...

Factoring is not a loan

Contact

Sounia Kombert

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