Post by account_disabled on Dec 24, 2023 6:36:57 GMT
Athe leased asset to the lessee by the end of the lease or which provides that ownership of the leased asset may be transferred to the lessee by way of a unilateral declaration of intent by the lessee and where the sum of the instalments payable by the lessee under the agreement irrespective of the declaration of intent is virtually equivalent to the purchase price of the leased asset including financing costs constitutes a supply of goods within the meaning of that provision. Original language Polish.
Council Directive EC of November on the common Country Email List system of value added tax OJ L p. . See in particular judgments of July ARO Lease C EUC paragraph and of February Part Service C EUC paragraph . Judgment of February C EUC. Judgment of July C EUC. C EUC paragraph and of July NLB Leasing C EUC paragraph . Commission Regulation EC of November adopting certain international accounting standards in accordance with Regulation EC No of the European Parliament and of the Council OJ L p.
Under which the lease transfers ownership of the asset to the lessee by the end of the lease term. Under which at the inception of the lease the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset. See judgment of February Shipping and Forwarding Enterprise Safe C EUC paragraph.
Council Directive EC of November on the common Country Email List system of value added tax OJ L p. . See in particular judgments of July ARO Lease C EUC paragraph and of February Part Service C EUC paragraph . Judgment of February C EUC. Judgment of July C EUC. C EUC paragraph and of July NLB Leasing C EUC paragraph . Commission Regulation EC of November adopting certain international accounting standards in accordance with Regulation EC No of the European Parliament and of the Council OJ L p.
Under which the lease transfers ownership of the asset to the lessee by the end of the lease term. Under which at the inception of the lease the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset. See judgment of February Shipping and Forwarding Enterprise Safe C EUC paragraph.