Comments on ECJ C-235/21: Inappropriate VAT in the case of a sale-and-leaseback agreement

Following a submission from a Slovenian court, the CJEU has ruled on the inappropriate indication of VAT (Art. 203 of the VAT Directive) in the case of a sale-and-leaseback agreement.

Source KPMG

See also ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice

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