Do sale and lease back transactions require a VAT adjustment ? towards a pragmatic look through approach Win Panis & Charlène A. Herbain
By: Panis, Win
.
Contributor(s): Herbain, Charlene Adline.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMPRAVENTA | ARRENDAMIENTO | PROPIEDAD INMOBILIARIA | AJUSTES FISCALES | JURISPRUDENCIA | UNION EUROPEA
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 784-788Summary:
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.
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| OP 2141/2019/8/9-10 Domestic tax arbitration | OP 2141/2019/8/9-11 The federal income tax goes to war | OP 2141/2019/8/9-12 Implemetation of the controlled foreign company rules in the Netherlands | OP 2141/2019/8/9-13 Do sale and lease back transactions require a VAT adjustment ? | OP 2141/2019/8/9-14 How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? | OP 2141/2019/8/9-15 Svig og misbrug | OP 2141/2019/8/9-2 Post - BEPS international tax arbitration |
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.
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