Post by account_disabled on Dec 24, 2023 0:22:50 GMT -6
Ain Article of Directive may be regarded as a supply of goods or alternatively one equivalent to a supply of goods on the basis of other express provisions of the Directive. Such provisions include Article b mentioned in this case. All other transactions constitute a supply of services. . Article of Directive does not refer to the transfer of ownership but to the transfer of the right to dispose of tangible property as owner.
The purpose of this provision is to make the definition of a Country Email List supply of goods independent of the Member States diverse rules regarding the time and mode of transfer of ownership as a result of a sale agreement or other legal events. Differing rules may for instance apply to the question of whether ownership is transferred at the time when the agreement is concluded or only at the time when the property is released which would have a bearing on the point in time at which tax liability arises.purchaser of the right to dispose of tangible property as owner requires the transfer at some point in time of the right of ownership or of some other property right conferring entitlements similar to those arising out of the right of ownership.
The Court it is true has ruled on numerous occasions that the concept of a supply of goods includes not only the transfer of ownership in the form prescribed by national law but also any transfer of the control of tangible property which allows the other party to dispose of it as owner. . However those judgments concern either the time at which the supply of goods occurred as in the Shipping and Forwarding Enterprise Safe case or the person who supplied them as in the Auto Lease Holland and.
The purpose of this provision is to make the definition of a Country Email List supply of goods independent of the Member States diverse rules regarding the time and mode of transfer of ownership as a result of a sale agreement or other legal events. Differing rules may for instance apply to the question of whether ownership is transferred at the time when the agreement is concluded or only at the time when the property is released which would have a bearing on the point in time at which tax liability arises.purchaser of the right to dispose of tangible property as owner requires the transfer at some point in time of the right of ownership or of some other property right conferring entitlements similar to those arising out of the right of ownership.
The Court it is true has ruled on numerous occasions that the concept of a supply of goods includes not only the transfer of ownership in the form prescribed by national law but also any transfer of the control of tangible property which allows the other party to dispose of it as owner. . However those judgments concern either the time at which the supply of goods occurred as in the Shipping and Forwarding Enterprise Safe case or the person who supplied them as in the Auto Lease Holland and.