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lease plan er et leasingselskab, hovedvirksomhed består i udlejning personbiler i henhold til leasingkontrakter.
lease plan claimed that it was entitled to the payment of interest at the statutory rate in the same way as a taxable person established in belgium, in the event of a delay in refunding vat.
endvidere har den en minoritetsandel på ca. 8 % i et leasingselskab i ungarn, hvis hovedanpartshaver er vr-leasing.
it also holds a minority stake of about 8 % in a leasing company in hungary whose main stake holder is vr-leasing.
i samme doms præmis 19 fastslog domstolen, at et leasingselskab ikke kan antages at råde over et fast forretningssted i en medlemsstat, når selskabet i denne stat hverken har sit eget personale eller en struktur, der har en tilstrækkelig permanent karakter, og inden for
however, the situation of a taxable person who is established in one member state, who pursues a regular economic activity subject to vat in that state and who seeks in the context of that activity a refund of the vat paid on a transaction effected in a second member state cannot be compared with that of a taxpayer established in the second member state and who either pursues a taxable economic activity on an irregular basis there or seeks a refund of the
f.eks. blev der i tyskland oprettet et globallån til innovative mindre ogmellemstore leverandører til bilindustrien til finansiering af deres aktiviteter inden for forskning, udvikling og innovation via salg og tilbageleasing af deres intellektuelle ejendomsret til deutsche leasing, et førende leasingselskab.
in germany, for example, a credit line was set up for innovative small andmedium-sized automotive suppliers to finance their rdi activities through the sale and lease-back of their intellectual property rights to deutsche leasing, a leading leasing institute.
samarbejdet fremmer virksomhedsudviklingen gennem finansiering, garantifaciliteter og faglig bistand, der tager sigte på at befordre og støtte oprettelse, etablering, udvidelse, diversificering, rehabilitering, omstrukturering, modernisering eller privatisering af dynamiske, rentable og konkurrencedygtige virksomheder inden for alle økonomiske sektorer samt finansielle formidlere såsom institutioner for udviklingsfinansiering og risikovillig kapital og leasingselskaber ved at:
cooperation shall promote business development through the provision of finance, guarantee facilities and technical support aimed at encouraging and supporting the creation, establishment, expansion, diversification, rehabilitation, restructuring, modernisation or privatisation of dynamic, viable and competitive enterprises in all economic sectors as well as financial intermediaries such as development finance and venture capital institutions, and leasing companies by: