Opinion of Advocate General Szpunar in the case Mercedes-Benz Financial Services UK.

Article 14(2)(b) of Council Directive 2006/112/EC should be interpreted as meaning that a leasing agreement which provides for transfer of the ownership of the leased asset to the lessee by the end of the lease, or which provides that ownership of the leased asset may be transferred to the lessee by way of a unilateral declaration of intent by the lessee, and where the sum of the instalments payable by the lessee under the agreement, irrespective of the declaration of intent, is virtually equivalent to the purchase price of the leased asset, including financing costs, constitutes a supply of goods within the meaning of that provision. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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