Long-term provision of a car to an employee residing outside the Czech Republic may lead to VAT registration in another Member State. This was recently confirmed by the Court in its judgment C-288/19, which dealt with the case of two employees of a Luxembourg company resident in Germany.
Source: BDO
Latest Posts in "European Union"
- ECJ Upholds Czech Joint VAT Liability in Fuel Fraud Case, Validates EU Law Compliance
- CJEU Rules on VAT for Transfer Price Adjustments in Arcomet Towercranes Case C-726/23
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
