The Resource Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach

Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach

Label
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach
Title
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach
Creator
Subject
Language
eng
Summary
The article analyses the European Court of Justice judgment of 27 March 2019 in the Mydibel case (C-201/18). The referring court asked whether the VAT deduction that was initially made correctly on a property should be corrected where that property was subject to a VAT-exempt sale and lease back transaction during the adjustment period. If yes, the Court asked whether this would comply with the principles of neutrality and of equal treatment
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 8/9 ; p. 784-788
http://library.link/vocab/creatorName
  • Panis, W
  • Herbain, C.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT deduction
  • adjustment (of input VAT)
  • sale and lease-back
  • VAT exemption
  • fiscal neutrality
  • equal treatment
  • ECJ case law
Label
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach
Instantiates
Publication
Label
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach
Publication

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