CJEU’s preliminary VAT ruling on the provision of vehicles by Luxembourg employers to staff members residing abroad: Advocate General’s opinion (C-288/19)

Should providing vehicles to staff members be considered as a “hiring of a means of transport to a nontaxable person”? And, where should these services be taxed for VAT purposes: in the employer’s or the employee’s Member State? These are the two main questions the European Court of Justice (CJEU) must answer in this preliminary ruling.

Source: Deloitte