The problem of taxation leasing services and insurance of the subject of leasing

Abstract

The problem of joint taxation of the leasing service and the insurance service of the leased asset has been presented on the example of the analysis of the judgment of the Court of Justice of the European Union in the case C-224/11. This judgment, although issued more than ten years ago, is still under discussion. This ruling was issued in response to questions referred for a preliminary ruling by the Naczelny Sąd Administracyjny in Warsaw concerning two issues. The first, regarding the determination of the correct treatment of the leasing service and the insurance service of the leased asset, i.e. as one complex service or two separate ones, and the second, relating to the determination of the correct taxation of the leasing service and the insurance service for the leased asset (separate or joint) in the event that the lessee does not is a party to the insurance contract for the leased asset. The Court of Justice of the European Union ruled on separate treatment and taxation of these services, but indicated that their essence should be considered in each case separately.