{"id":979,"date":"2018-08-01T08:29:26","date_gmt":"2018-08-01T06:29:26","guid":{"rendered":"http:\/\/langlegal.be\/?p=979"},"modified":"2018-08-01T09:11:08","modified_gmt":"2018-08-01T07:11:08","slug":"vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service-2","status":"publish","type":"post","link":"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\/","title":{"rendered":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?"},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/08\/Newsletter-Lang-Legal-20180801-TVA-location-financement.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=\"alignnone 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><\/p>\r\n<strong>The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \u00ab\u00a0supply of service\u00a0\u00bb or \u00ab\u00a0supply of good\u00a0\u00bb under the VAT legislation of a lease contract with a call option. Relevant issue, if any, as the lease is subject to tax, in the first case, on each monthly instalments or, in the other one, in full on the total price at inception of the contract, with notable differences in terms of VAT deduction rights. This new case law is of a strong interest, particularly for the car leasing industry and its clientele<\/strong><strong>.<\/strong>\r\n\r\n* <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=195230&amp;pageIndex=0&amp;doclang=EN&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=362835\">ECJ, 4 October 2017, Mercedes-Benz Financial Services UK Ltd, C-164\/16<\/a>.","protected":false},"excerpt":{"rendered":"<p>The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \u00ab\u00a0supply of service\u00a0\u00bb or \u00ab\u00a0supply of good\u00a0\u00bb under the VAT legislation of a lease contract with a call option. Relevant issue, if any, as the lease is subject to tax, in the first case, on each [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":960,"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-979","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":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \u00ab\u00a0supply of service\u00a0\u00bb or \u00ab\u00a0supply of good\u00a0\u00bb under the VAT legislation of a lease contract with a call option. Relevant issue, if any, as the lease is subject to tax, in the first case, on each monthly instalments or, in the..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT: shall a lease agreement with call option be qualified as a supply of good or service? | 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\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT: shall a lease agreement with call option be qualified as a supply of good or service? | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \u00ab\u00a0supply of service\u00a0\u00bb or \u00ab\u00a0supply of good\u00a0\u00bb under the VAT legislation of a lease contract with a call option. Relevant issue, if any, as the lease is subject to tax, in the first case, on each [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"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\/\" \/>\n<meta property=\"og:site_name\" content=\"LANG LEGAL\" \/>\n<meta property=\"article:published_time\" content=\"2018-08-01T06:29:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-01T07:11:08+00:00\" \/>\n<meta property=\"og:image\" content=\"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\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"341\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lang Legal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lang Legal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"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\":\"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\/\",\"name\":\"VAT: shall a lease agreement with call option be qualified as a supply of good or service? 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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":702,"url":"https:\/\/langlegal.be\/index.php\/nl\/2017\/10\/02\/florilege-de-questions-autour-de-loption-lapplication-de-tva-locations-immobilieres-professionnelles-3\/","url_meta":{"origin":979,"position":3},"title":"Array of discussions regarding the new option for the application of the VAT to immovable leases for businesses","author":"Lang Legal","date":"2 octobre 2017","format":false,"excerpt":"For the full version, click\u00a0here\u00a0\/ Belgium was still lagged behind other Member States while not allowing taxpayers to opt for the application of the VAT to immovable leases granted to tenants able to recover it. This should become a thing of the past as from 1st January 2018. On top\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\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"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":979,"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":876,"url":"https:\/\/langlegal.be\/index.php\/nl\/2018\/04\/20\/the-valuation-of-the-usufructs-which-standard-to-use\/","url_meta":{"origin":979,"position":5},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/979","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=979"}],"version-history":[{"count":3,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/979\/revisions"}],"predecessor-version":[{"id":994,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/979\/revisions\/994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/960"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}