Preliminary ruling – Vestre Landsret – Interpretation of Articles 11.A(1)(a), 13.B(c) and 26a.A(e) of Sixth Council Directive 77/388/EEC on the harmonisation of member state laws relating to turnover taxes – Common system of value added tax: uniform basis of assessment – Tax on the resale of motor cars purchased second‑hand and without tax by a leasing company from individuals for the purpose of leasing them out (sale and leaseback).
September 21 2005