VAT Committee Working Paper on Deduction of Import VAT by Lessee of Imported Goods

The European Commission (EC) discussed in Working Paper 1061 of the EU Value Added Tax (VAT) Committee the possibility for a lessee of imported goods to deduct the VAT paid upon the importation of those goods, when the lessee is designated as liable for the payment of such VAT.

• Summary
• KPMG observation

Source: KPMG

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