Ivana Meurs

  Faculty of Law | Bachelor Tax Law

"De BTW-gevolgen bij sale-and-leaseback transacties"

Ivana's elevator pitch
Lease transactions have long been popular and are common in commercial traffic. A special form of leasing is the so called ‘sale-and-leaseback’. The VAT treatment of this financing form is not always clear and is therefore often subject of case law. Due to new case law, introduced in 2019 and early 2021, it is argued that there has been provided more clarity about the sale-and-leaseback. The purpose of this thesis was to research this form of financing and, in particular how the aforementioned case law relates to the principle of fiscal neutrality and the principle of legal certainty. These principles of taxation are fundamental in the VAT system and serve as a relevant assessment framework.