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ECJ clarifies VAT treatment of hire purchase contracts in Mercedes case

12 October 2017

Joe Stanley-Smith

Businesses could find VAT accounting easier after the European Court of Justice (ECJ) ruled that hire purchase-like contracts, which include an option to buy, should be treated as a supply of goods, rather than services, if exercising this option is the lessee’s obvious choice.



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International Tax Review Profile

RT @RyanLManess: Really curious how #Wayfair is going to be covered by the non-tax nerd press.

Jun 21 2018 02:50 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Here's our preview piece from earlier this month. More to follow https://t.co/rOQ3qQ8jRX

Jun 21 2018 02:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

BREAKING: US Supreme Court rules in favour of South Dakota in #Wayfair. Hold on to your hats!

Jun 21 2018 02:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The opinion hasn't come yet, but we still expect #Wayfair out this month #tax https://t.co/n7JeBoeRaC

Jun 21 2018 09:27 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@WritersofColour hi there, we have a job available if any of your followers might be interested https://t.co/r3cWzatBmE

Jun 21 2018 09:26 ·  reply ·  retweet ·  favourite
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