A German Fiscal Court has asked the Court of Justics of the European Union (CJEU) for a ruling on the VAT treatment of the cross-border provision of company cars to employees (C-288/19, QM).
The CJEU has been asked to consider whether the provision of vehicles amounts to a lease to the employee and also whether the provision of the car is a supply of a service, regardless of whether the employee paid for the vehicle or not. This may result in different VAT consequences when determining the place of performance.
Source: BDO
