Court of Justice 12 December 1996, C-190/95 (ARO Lease BV v Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam.)

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European Union · · · 12-12-1996

Opinion of the Advocate-General Opinion of the Advocate-General 1 Where a leasing company established in one Member State (the Netherlands) supplies passenger motor vehicles by way of operational leases to clients established in another Member State (Belgium), in which Member State are the leasing services supplied for VAT purposes?

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