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
See also
- C-187/14 (DSV Road) – No deduction of VAT on import by the carrier
- C-132/16 (Iberdrola Inmobiliaria Real Estate Investments) – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit of a third party
- C-405/19 (Vos Aannemingen Bvba) – VAT exemption immovable property; Input VAT deduction
- C-621/19 (Weindel Logistik Service) – Order – Import VAT recovery only for the owner of the goods
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