NLB Leasing doo v Slovenia (Case C-209/14)  BVC 37
European Court of Justice (Second Chamber)
R. Silva de Lapuerta, President of the Chamber, J.-C. Bonichot (Rapporteur), A. Arabadjiev, J.L. da Cruz Vilaça and C. Lycourgos, (Judges), N. Jääskinen, Advocate General
Judgment delivered 2 July 2015
Value added tax – (1) Supply of goods or services – Lease agreement – Return of immovable property, which was the subject-matter of a lease agreement, to the lessor – Concept of ‘cancellation, refusal or total or partial non-payment’ – (2) Lessorʼs right to reduce the taxable amount – (3) Whether double taxation – Separate supplies – Principle of fiscal neutrality.