The Financial Administration of the Republic of Slovenia published Note no. 092-5571 / 2020-4 of 8 September 2020, which contains further instructions and an interpretation of the recent judgment of the Supreme Court no. X Ips 19/2019 on the tax treatment of transactions ” sale and leaseback ” (the sale and lease back).
In accordance with past practice, for VAT purposes, the transactions of sale and leaseback of the same goods were treated as two reciprocal supplies of goods. Such treatment is subject to change in accordance with the aforementioned judgment of the Supreme Court.
Source Leitner & Leitner
