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European Commission shares its view on import VAT deduction by lessees: rigid approach?

The European Commission has published a working paper outlining its position on the deduction of import VAT by lessees of imported goods. The Commission appears to focus primarily on the importation of aircraft. It is evidently concerned by the fact that member states sometimes apply divergent rules, either granting or denying the right to deduct import VAT for lessees.

Source VAT-consult

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