{"id":1136,"date":"2019-04-02T19:13:58","date_gmt":"2019-04-02T17:13:58","guid":{"rendered":"http:\/\/langlegal.be\/?p=1136"},"modified":"2019-04-02T19:13:58","modified_gmt":"2019-04-02T17:13:58","slug":"vat-deduction-right-confirmed-even-where-costs-are-not-recharged-in-taxable-transactions-a-precedent-in-the-car-leasing-sector-2","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/nl\/2019\/04\/02\/vat-deduction-right-confirmed-even-where-costs-are-not-recharged-in-taxable-transactions-a-precedent-in-the-car-leasing-sector-2\/","title":{"rendered":"VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2019\/04\/Newsetter-Lang-Legal-20190402-TVA-droit-\u00e0-d\u00e9duction.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"716\" data-permalink=\"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/icone-pdf\/\" data-orig-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-orig-size=\"292,172\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"icone pdf\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" class=\"alignright wp-image-716\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a>\r\n\r\n&nbsp;\r\n\r\n<strong>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. As an extra, new insides are provided about the \u00ab\u00a0direct and immediate link\u00a0\u00bb test[2]. Where do we stand now?&nbsp;<\/strong>\r\n\r\n&nbsp;\r\n\r\n[1] <em>Cf.<\/em>&nbsp;ECJ, 4 October 2017, Mercedes-Benz Financial Services UK Ltd, C-164\/16, obs. in B.J.S., mai 2018, n\u00b0 608, p. 12.\r\n\r\n[2] <em>Cf.<\/em>&nbsp;ECJ, 18 October 2018, Vokswagen Financial Services UK Ltd, C-153\/17, disponible sur www.curia.eu.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\"><\/a>","protected":false},"excerpt":{"rendered":"<p>&nbsp; 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. As an extra, new insides [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-1136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-btw"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":40,"name":"btw","slug":"btw","term_group":0,"term_taxonomy_id":40,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","cat_ID":40,"category_count":5,"category_description":"","cat_name":"btw","category_nicename":"btw","category_parent":0}],"rise-blocks_excerpt":"&nbsp; 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. As an extra, new insides are provided about the \u00ab\u00a0direct..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector * | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/nl\/2019\/04\/02\/vat-deduction-right-confirmed-even-where-costs-are-not-recharged-in-taxable-transactions-a-precedent-in-the-car-leasing-sector-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector * | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"&nbsp; 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. 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of hire purchase transactions and, more precisely, the right to deduct the input VAT on costs incurred by the lessor.\u2026","rel":"","context":"Dans &quot;btw&quot;","block_context":{"text":"btw","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/btw\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":979,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service-2\/","url_meta":{"origin":1136,"position":1},"title":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \"supply of service\" or \"supply of good\" under the VAT legislation of a lease contract with a call option. Relevant issue, if any, as the lease is subject to tax, in\u2026","rel":"","context":"Dans &quot;btw&quot;","block_context":{"text":"btw","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/btw\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1114,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/12\/20\/real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat-2\/","url_meta":{"origin":1136,"position":2},"title":"Real estate development based on a long leasehold and marketing costs: what about the VAT?","author":"Lang Legal","date":"20 d\u00e9cembre 2018","format":false,"excerpt":"When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either\u2026","rel":"","context":"Dans &quot;Non class\u00e9&quot;","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/non-classe-nl\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":876,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/04\/20\/the-valuation-of-the-usufructs-which-standard-to-use\/","url_meta":{"origin":1136,"position":3},"title":"The valuation of the usufructs: which standard to use?","author":"Lang Legal","date":"20 avril 2018","format":false,"excerpt":"\u00a0 An accurate valuation of the usufructs is a precondition to a successful operation, mainly to avoid the risk of taxation of a deemed remuneration in kind in the head of the director and\/or the disallowance of the related costs incurred at the level of the company. But, as we\u2026","rel":"","context":"Dans &quot;PB&quot;","block_context":{"text":"PB","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/pb\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":1340,"url":"https:\/\/langlegal.be\/index.php\/nl\/2022\/11\/24\/the-real-estate-tax-exemption-for-unproductiveness-in-the-brussels-region-throwback-on-its-slow-dismantling-comparison-with-the-other-regions-and-perspectives-2\/","url_meta":{"origin":1136,"position":4},"title":"The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives","author":"Lang Legal","date":"24 novembre 2022","format":false,"excerpt":"For the full contribution, follow this link: As one knows, the Brussels Region has through its famous Decree of 23 July 1992 (as modified by the same of 13 April 1995) critically narrowed the opportunities to obtain a waiver of the real estate tax by way of extremelly restrictive and\u2026","rel":"","context":"Dans &quot;Non class\u00e9&quot;","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/non-classe-nl\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":575,"url":"https:\/\/langlegal.be\/index.php\/nl\/2017\/07\/20\/spit-sale-of-the-building-and-the-land-for-vat-2\/","url_meta":{"origin":1136,"position":5},"title":"Spit sale of the building and the land for VAT","author":"Lang Legal","date":"20 juillet 2017","format":false,"excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","rel":"","context":"Dans &quot;btw&quot;","block_context":{"text":"btw","link":"https:\/\/langlegal.be\/index.php\/nl\/category\/btw\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=1136"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1136\/revisions"}],"predecessor-version":[{"id":1137,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1136\/revisions\/1137"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/1123"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=1136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=1136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=1136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}