The sixth directive on VAT gives a particularly interesting illustration of the scope linked to the direct effect. The litigation takes place after a vehicle instalment sales transaction. The company GMAC takes part as an intermediate between the two concessionary and the client by means of a sales-type capital lease. If the sale is considered a delivery of goods by national law and therefore subject to VAT, however, in the event of customer default, when the vehicle is taken and auctioned by the leasing company, the sale is considered by national regulations (the Cars orders) within the framework of incorrect transposition of the Directive, as neither a supply of goods nor a provision of services with the consequence of VAT exemption for the company leasing for the auction.
[pdfjs-viewer url=https://thierry-granturco.com/wp-content/uploads/2015/12/93.Vehicles-leasing-and-VAT-the-ECJ-attempt-to-get-professional-out-of-the-fog.pdf viewer_width=600px viewer_height=700px fullscreen=true download=true print=true openfile=false]
Partager cette page