Reverse leasing transactions: VAT implications and legal disputes with tax authorities

• Reverse leasing consists of two transactions: delivery of goods and provision of services
• NSA ruled that reverse leasing is not exempt from VAT
• The company was in a dispute with the tax authorities regarding reverse leasing
• Customers resell movable property acquired in reverse leasing to the company
• The customer can purchase the leased item after paying all leasing installments
• The company believed that reverse leasing is exempt from VAT as a loan granting service
• It referred to the CJEU judgment on reverse leasing

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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