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Dag: 2 april 2019

VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *

On 2 april 2019 By Lang Legal Posted in btw

  After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services [1], the ECJ has now investigated the VAT treatment of hire purchase transactions and, more precisely, the right to deduct the input VAT on costs incurred by the lessor. […]

VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *

On 2 april 2019 By Lang Legal Posted in btw

  After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services [1], the ECJ has now investigated the VAT treatment of hire purchase transactions and, more precisely, the right to deduct the input VAT on costs incurred by the lessor. […]

Meest recente berichten

  • VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *
  • VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *
  • Real estate development based on a long leasehold and marketing costs: what about the VAT?
  • VAT: shall a lease agreement with call option be qualified as a supply of good or service?
  • The new tax reform deeply impacts M&A transactions

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