CELEX:62021CC0235: Opinion of Advocate General Rantos delivered on 12 May 2022.#Raiffeisen Leasing v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.