CELEX:62021CJ0235: Judgment of the Court (Seventh Chamber) of 29 September 2022.#RAIFFEISEN LEASING, trgovina in leasing d. o. o. 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.

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