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Is the provision of a company car to an employee subject to VAT?

On 20 January 2021, the Court of Justice of the European Union (CJEU) issued a judgment (C-288/19, “Finanzamt Saarbrücken”) on the VAT treatment of the provision of company cars to non-resident employees. The decision is of particular importance for Luxembourg employers, considering the significant number of employees who live in the neighboring countries.

Source: loyensloeff.com

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