The arrangements for paying the VAT due in respect of the private use of company cars is a long-standing issue, some of the subtleties of which were clarified early 2021 by the QM Case of the Court of Justice of the European Union (“CJEU”). In this context, the Belgian administration has just clarified with its circular 2023/C/72 dated 1 September 2023 (“the Circular”) the correct Belgian VAT treatment that should be applied in the situation where a foreign employer supplies a company car to an employee resident in France.
Source: vat-solutions.com
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