The Court of Justice of the European Union (CJEU) issued a judgment in a case concerning whether the cross-border provision of company vehicles to employees for business and private purposes is subject to value added tax (VAT) imposed with regard to the location where the employees reside.
The case is: QM v. Finanzamt Saarbrücken (C-288/19, 20 January 2021)
Source: KPMG
