Panis, Win
Do sale and lease back transactions require a VAT adjustment ? towards a pragmatic look through approach / Win Panis & Charlène A. Herbain .-- , 2019
Resumen.
The article analyses the European Court of Justice judgment of 27 March 2019 in the Mydibel case (C-201/18). The referring court asked whether the VAT deduction that was initially made correctly on a property should be corrected where that property was subject to a VAT-exempt sale and lease back transaction during the adjustment period. If yes, the Court asked whether this would comply with the principles of neutrality and of equal treatment.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMPRAVENTA
ARRENDAMIENTO
PROPIEDAD INMOBILIARIA
AJUSTES FISCALES
JURISPRUDENCIA
UNION EUROPEA
Herbain, Charlene Adline
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 784-788
Do sale and lease back transactions require a VAT adjustment ? towards a pragmatic look through approach / Win Panis & Charlène A. Herbain .-- , 2019
Resumen.
The article analyses the European Court of Justice judgment of 27 March 2019 in the Mydibel case (C-201/18). The referring court asked whether the VAT deduction that was initially made correctly on a property should be corrected where that property was subject to a VAT-exempt sale and lease back transaction during the adjustment period. If yes, the Court asked whether this would comply with the principles of neutrality and of equal treatment.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMPRAVENTA
ARRENDAMIENTO
PROPIEDAD INMOBILIARIA
AJUSTES FISCALES
JURISPRUDENCIA
UNION EUROPEA
Herbain, Charlene Adline
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 784-788