The ECJ comments on the consideration for the provision of a company car and calls the German practice of company car taxation partially into question. The ECJ’s decision (C-288/19) is based on a special individual case in which the ECJ affirmed that the provision of a company car was free of charge. In comparable cases, taxable persons can refer directly to the ECJ ruling and may possibly benefit in cross-border situations.
Source: kmlz.de
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