- Reverse leasing consists of two transactions: delivery of goods and provision of services
- NSA ruled that reverse leasing is not exempt from VAT
- The company was in a dispute with the tax authorities regarding reverse leasing
- Customers resell movable property acquired in reverse leasing to the company
- The customer can purchase the leased item after paying all leasing installments
- The company believed that reverse leasing is exempt from VAT as a loan granting service
- It referred to the CJEU judgment on reverse leasing
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
