Die mehrwertsteuerrechtliche Behandlung des Cross-Border-Leasing im EU-Binnenmarkt

The taxation of transactions from cross-border leasing transactions is not conclusively regulated in the European VAT system. Binding criteria as to when the rules on supplies or services are to be applied are derived neither from the VAT Directive nor from the case law of the ECJ. The application of the economic approach can lead to a different qualification of leasing transactions. In certain cases, this results in double taxation or double non-taxation of cross-border leasing transactions. Both represent a break in the harmonised VAT system. The work discusses the causes and possible solutions on a comparative law basis. The work is aimed at tax law scholars, business lawyers and European law experts. The work was awarded the Maurice Lauré Prize 2011 of the IFA (International Fisca.