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Judgment of the Court (Sixth Chamber) of 26 June 2003 in Case C-305/01 (Reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factory GmbH (Value added tax — Sixth Directive 77/388/EEC — Field of application — Factoring — Factoring company purchasing debts and assuming the risk of the debtors' default)
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