The ECJ turns the German practice of company car taxation upside down. In its judgment of 20.01.2021 (C- 288/19), the ECJ contradicts the current and longstanding German administrative practice. The ECJ ruling has significant implications for the practice, especially in cross-border scenarios. Taxable persons can refer directly to the ECJ jurisprudence. This can lead to VAT refunds in Germany for foreign companies. For domestic companies, VAT registrations abroad may become unnecessary.
Source: kmlz.de
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