umraniye escort pendik escort
maderba.com
implant
olabahis
canli poker siteleri meritslot oleybet giris adresi betgaranti
escort antalya
istanbul escort
sirinevler escort
antalya eskort bayan
brazzers
sikis
Articles

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

Intertax - Case law note: Do sale and lease back transactions require

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

24.07.2019 BE law

Sale and lease back (SLB) transactions of buildings may have adverse VAT consequences as they may trigger an adjustment of the input VAT deduction in relation to the construction or acquisition of the building.

In the Mydibel case the Court of Justice of the EU has now ruled that under certain circumstances such a VAT adjustment is not required. This offers new opportunities to enter into SLB transactions, but it also raises questions as to the impact of this decision on similar cases and SLB arrangements with different characteristics. In this case law note, the authors analyse the consequences and boundaries of this new decision.

Click here to read the article.

This article was co-written by Wim Panis and Charlène A. Herbain.

Reprinted from Intertax, Volume no. 47, issue 8 & 9, 784 - 788, with permission of Kluwer Law International.

Related news