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Forum contributions: Case C-232/24 Kosmiro: The Court of Justice Excludes the ‘Financing’ Component in Its VAT Assessment of Factoring Transactions

Marie Lamensch

EC Tax Review2026https://doi.org/10.54648/ecta2026009article
ABDC B
Weight
0.50

Abstract

In its judgment of 23 October 2025 in Kosmiro (C-232/24), the Court of Justice of the European Union (CJEU) provides important clarifications on the qualification and VAT treatment of factoring transactions. It confirms a broad interpretation of the notion of ‘debt recovery’ and therefore limits the scope of the exemptions laid down in Article 135(1)(b) and (d) of the VAT Directive.

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https://doi.org/https://doi.org/10.54648/ecta2026009

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@article{marie2026,
  title        = {{Forum contributions: Case C-232/24 Kosmiro: The Court of Justice Excludes the ‘Financing’ Component in Its VAT Assessment of Factoring Transactions}},
  author       = {Marie Lamensch},
  journal      = {EC Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2026009},
}

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Forum contributions: Case C-232/24 Kosmiro: The Court of Justice Excludes the ‘Financing’ Component in Its VAT Assessment of Factoring Transactions

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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