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Under the current EU VAT rules and regulations, and according to the case law of the European Court of Justice, the lease of capital equipment either qualifies as a supply of goods or as a provision of a service. Due to the difference in VAT treatment between a supply of goods and a provision of service, which can result in different treatment regarding the taxable amount, place of supply, invoicing requirements, etc., it is important to carefully assess the VAT qualification of a lease agreement.

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