In GM v Finanzamt Saarbrücken(Case C-288/19) (20 January 2021) the CJEU held that the provision of a car for an employee’s use free of charge does not amount to a supply of long-term car hire.
The claimant was a Luxembourg company which was registered for VAT in both Luxembourg and Germany. Two of its employees were resident in Germany. It provided each employee with a car which could be used...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In GM v Finanzamt Saarbrücken(Case C-288/19) (20 January 2021) the CJEU held that the provision of a car for an employee’s use free of charge does not amount to a supply of long-term car hire.
The claimant was a Luxembourg company which was registered for VAT in both Luxembourg and Germany. Two of its employees were resident in Germany. It provided each employee with a car which could be used...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
