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Ruling 478: Finance lease contract concerning a “Tomograph Computerized Tomograph

On December 17, 2019, the petitioner, ALFA, engaged in the business of leasing finance, signed (as lessor) a finance lease agreement of capital goods with the company BETA (lessee). In accordance with the scheme contractual scheme adopted, the lessee independently chose the supplier of these assets in the company GAMMA, agreeing with the latter on the characteristics of the goods, the relative price and the manner of delivery and installation.

Source: gov.it

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