Schlagwörter: Supply of goods (2 gefunden)

1. 01. Mai 2024

   ECJ: Free-of-charge supplies of heat to other taxable person ...

   Following a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice decided that the transfer free of charge of heat produced by a taxable person to other taxable persons is treated as a VATable supply of goods for consideration. It is irrelevant in that regard whether the recipients use the heat for purposes entitling to an input VAT deduction.

   Kategorien: European Court of Justice

   Schlagwörter: free-of-charge, Supply of goods
2. 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 ...