BMF: New regulations for the VAT classification of leasing contracts (ECJ C-164/16)

The administration dealt with BMF letters from 18.03.2020 expressed on the application of the ECJ jurisprudence and follows this legal view. Sections 3.5 Paragraphs 5 and 6 UStAE have been redrafted.

Source

• Deloitte
• awb-international.de

See also ECJ C-164/16 (Mercedes-Benz Financial Services UK) – (Financial) leasing operations constitute supplies of goods