When are additional activities directly related to the delivery of the leased asset?

Judgment of the Supreme Administrative Court of April 7, 2022, reference number I FSK 2384/18

The case concerned a bank which, as part of its activities, provides, inter alia, financial leasing services. The bank indicated that it treats the release of the leased asset as a delivery of goods, and shows the entire amount resulting from the contract as the basis for VAT – both the capital and interest part of the lease installments.

Source Deloitte

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