Leasebacks
A proposal to the Coordination Committee of the CTA CR and GFD regarding the assessment of leasebacks from the VAT perspective is currently being prepared for subsequent negotiation. The submitters propose that, under general conditions mentioned in the proposal, it should not be regarded as a supply of goods and rent-back to the supplier. In their opinion, it should be a service provision (it is understood that it may represent a certain form of financing). A common consensus of the parties concerned can be observed on the proposal.
Source Deloitte
