08 Jun 2017

VAT on leasing and hire purchase: goods or services?

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On 31 May 2017 Advocate General Szupnar delivered his opinion in the Mercedes-Benz Financial Services UK Ltd case (Case C-164/16). The case addresses the thorny question of how to distinguish between those leasing arrangements which for VAT purposes give rise to a supply of goods and those which give rise to a supply of services.

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