In MBFS, the advocate general has opined that a lease with an option to purchase will only be a supply of goods where the exercise of the option borders on certainty, because it is the only economically rational course of action. In PayPoint, the FTT held that services relating to a system for the payment of bills were not exempt from VAT. In Compass Contract, the CJEU held that the fact that input tax Fleming claims and output tax Fleming claims could not cover identical periods did not violate EU law. In Coinstar, the UT held that Coinstar’s services of exchanging coins for redeemable vouchers at supermarket kiosks were exempt as dealing with money or a security for money.
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