Volkswagen Financial Services, judgment of 18.10.2018, C-153/17

A company is engaged in financing the purchase of cars. For this purpose, it enters into lease agreements. In the company’s accounting system, the Company’s general costs are passed on customer within the part for the financing (VAT exemption) and not within the part for the car (subject to VAT, reimbursement of the car purchase…...

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A company is engaged in financing the purchase of cars. For this purpose, it enters into lease agreements. In the company’s accounting system, the Company’s general costs are passed on customer within the part for the financing (VAT exemption) and not within the part for the car (subject to VAT, reimbursement of the car purchase…...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
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