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Schlagwörter: Supply of goods (1 gefunden)

  1. 20. Oktober 2017

    VAT – Supply of goods – Finance lease with option to purchas ...

    On 4 October 2017 the European Court of Justice decided that a finance lease with an option to purchase should be qualified as a “supply of goods” where the exercise the option appears to be the only economically rational choice that the lessee could make at the appropriate time. As a result the whole of the VAT becomes due when the object to be leased is handed over.

    Kategorien: From Europe, European Court of Justice
    Schlagwörter: car leasing, VAT, Supply of goods, Finan ...
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