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NLB Leasing (Judgment); ECJ 2 Jul 2015

References: C-209/14, [2015] EUECJ C-209/14, ECLI:EU:C:2015:440
Links: Bailii
ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Supply of goods or services – Lease agreement – Return of immovable property that is the subject-matter of a lease agreement to the lessor – Concept of ‘cancellation, refusal or total or partial non-payment’ – Lessor’s right to a reduction of the taxable amount – Double taxation – Separate supplies – Principle of fiscal neutrality
Statutes: Directive 2006/112/EC

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