On 28 April 2023, the Luxembourg VAT authorities issued Circular n° 807 bis (in French only) providing details regarding the application of decision C-288/19[1] of the Court of Justice of the European Union (CJEU) and complementing Circular n° 807 of 11 February 2021 on the VAT consequences of employers providing company cars to their employees. The new circular is also a useful reminder that Luxembourg employers must carefully consider the application of VAT in Luxembourg and other EU member states when they provide such cars.
Source Deloitte
See also
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