Bitterman, Dr. Jan

In recent years, practice has developed a remarkable range of variations in receivables transactions. The aim of the present study is to enable a consistent VAT assessment of these receivables transactions. To this end, the author examines which performance elements characterize the different types of factoring. To this end, he primarily deals with the current case law on factoring and the sale of non-performing loan portfolios. He also includes asset-backed securities transactions and forfaiting transactions in the investigation. With the...