Schlagwörter: Leasing (6 gefunden)

1. 27. Dezember 2023

   No right of withdrawal in case of car leasing without purcha ...

   In a most recent decision, the European Court of Justice decided that a consumer who concludes a car leasing agreement without an obligation to purchase does not have a right of withdrawal. By contrast, a consumer who has concluded a credit agreement to purchase a car without being properly informed of his or her rights and obligations may withdraw at any point as long as he or she has not received complete and correct information and provided that the withdrawal occurs before the agreement is performed in full.

   Kategorien: European Court of Justice

   Schlagwörter: Leasing, car leasing
2. 04. Oktober 2022

   ECJ: VAT invoice requirements in case of leasing

   In a request for a preliminary ruling from the Supreme Court of Slovenia the European Court of Justice had the opportunity once again to comment on the invoice requirements, this time with respect to an input VAT deduction in the course of finance lease agreements in accordance with Article 203 of the VAT Directive 2006/112/EC.

   Kategorien: European Court of Justice

   Schlagwörter: Leasing, invoice
3. 03. Mai 2019

   Refinancing by leasing companies: treatment of notional inte ...

   According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Sale and Leaseback, Leasing, trade tax a ...
4. 12. Oktober 2017

   VAT: Referrals to European Court of Justice on imputed taxat ...

   Supreme Tax Court judges have expressed doubt both upon the previously uncontested obligation of entrepreneurs subject to the so-called imputed taxation (“Sollbesteuerung) to pre-finance VAT and upon the exclusion of the reduced VAT rate on the provision of holiday apartment rentals according to the so-called margin-scheme taxation. The Supreme Tax Court has therefore referred two cases to the European Court of Justice (ECJ) (i) referral of 21 June 2017: V R 51/16; and (ii) referral of 3 August 2017: V R 60/16.

   Kategorien: Supreme Tax Court cases, European Court ...

   Schlagwörter: Leasing, VAT, Holiday accomodation, Marg ...
5. 02. September 2015

   VAT on asset leasing

   The finance ministry has added a passage on asset leasing to its VAT Implementation Decree to the effect that entry by the leasing company into the transaction before delivery of the asset to the customer renders the lessor the purchaser, whereas entry afterwards qualifies the leasing transaction as VAT-free finance.

   Kategorien: Official Pronouncements

   Schlagwörter: Leasing
6. 11. Februar 2014

   VAT on motor vehicle leasing

   The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage.

   Kategorien: Official Pronouncements

   Schlagwörter: Leasing, damages, motor vehicle