Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság in the case Lombard.

Is the concept of refusal in Article 90(1) of Directive 2006/112/EC to be interpreted as including a situation in which, under a closed-end financial leasing agreement, the lessor under the lease (‘the lessor') may no longer claim payment of the leasing instalment from the lessee under the lease (‘the lessee') because the lessor has terminated the agreement owing to breach of contract by the lessee? If the answer is in the affirmative, may the lessor, in accordance with Article 90(1) of the VAT Directive, reduce the taxable amount, even if the national legislature, availing itself of the option provided in Article 90(2) of the VAT Directive, has not allowed reduction of the taxable amount in the event of total or partial non-payment? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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