Case law note: Do Sale and Lease Back Transactions Require a VAT Adjustment? Towards a Pragmatic Look Through Approach - Intertax View Case law note: Do Sale and Lease Back Transactions Require a VAT Adjustment? Towards a Pragmatic Look Through Approach by - Intertax Case law note: Do Sale and Lease Back Transactions Require a VAT Adjustment? Towards a Pragmatic Look Through Approach 47 8/9 Intertax