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Van Bael & Bellis
According to the President, Uber B.V.'s services therefore fall outside the scope of the Ordinance.
Hogan Lovells
The new International Financial Reporting Standard 16 Leases (IFRS 16) has taken effect, and the companies using IFRS shall adopt IFRS 16 for accounting periods beginning on or after 1 January 2019.
By Ministerial Decree of 20 September 2012 (hereinafter referred to as "M.D."), the requirements of recognition for companies specialized in financial leasing are altered. The new conditions apply as from 25 September 2012.
Van Bael & Bellis
On 25 July 2018, the ECJ handed down its judgment in a case arising from the European Commission's 2013 decision on the "Spanish tax lease system" (Case C-128/16 P, Commission v Spain and others).
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