000			01429nab a2200265 c 4500
003			ES-MaIEF
005			20181002130048.0
007			ta
008			180928s2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_937620 _aJoseph, Anton
245			_aMercedes Benz case _b : sale of goods or services? _c Anton Joseph
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe concept of "leasing agreement" has no unambiguous definition under EU law and the question regularly arises in which circumstances leasing agreements should be treated as "hire purchase" in the sense of article 14(2) of the VAT Directive, hence be treated as supplies of goods and not services. In this article, the author discusses the recent ECJ decision in the case of Mercedes Benz Financial Services UK, which appears to put an end to the discussion within the European Union. The author also compares the situation in the European Union with the current state of the law in Australia.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_931088 _aARRENDAMIENTO
650		4	_948644 _aUNION EUROPEA
650		4	_932206 _aAUSTRALIA
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 3, May / June 2018, p. 131-134
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c138978 _d138978