Abstract

In the article the authors answer the question whether, in their opinion, the judgement of CJEU of 4 October 2017 regarding C-164/16 Commissioners for Her Majesty's Revenue & Customs versus Mercedes-Benz Financial Services UK Ltd will cause crucial effects for Polish practice of applying VAT rules in regard to leasing contracts. The problem concerns qualification of a specific contract as a basis determining the rule of supplying of services or delivery of goods. Admittedly, in its judgement, CJEU regards delivery of a vehicle as delivery of goods within a contract which is similar to operating lease contract in Poland, however, in authors’ opinion, this situation does not generate an effect in a different shape than past consideration of this leasing. To evaluate specific results in VAT, the opinion of Advocates-General of the Court of Justice is very crucial in this matter, of which conclusions are worth analyzing.