Uncategorized New ERP – VAT considerations 03 August 201620 views1 min read VAT Club: New ERP – VAT considerations from Alex Baulf Global Indirect Tax News July 2016 Sale-and-lease back not rental but other service subject to VAT 26. July 2016 , Manfred Haas –> The Supreme Tax Court considers a sale-and-lease-back transaction as a taxable service rather than a lease or the tax-exempt grant of a loan if the chosen scenario is a reasonable non-tax driven choice of form used to enable the seller (lessee) to enjoy certain accounting and reporting benefits.