The letting for use of land planted with vines for one year with automatic renewal in return for remuneration is a „tenancy or lease” of immovable property within the meaning of the VAT Directive and therefore exempt from tax. Such a transaction is not the letting of a business…. This content is for Full Membership...

If a car lease agreement provides for a buyout option and the circumstances indicate that exercising it is the only rational choice, it is a supply of goods…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in...