European UnionGermany ECJ partially questions the German practice of company car taxation 31 January 2021
Netherlands Adjustments to VAT return for employer-provided gifts, benefits, private use of company cars 13 January 2021
United Kingdom Multimillion Pound Saving for the FE Sector as Colchester Institute wins seven-year VAT dispute with HMRC 10 January 2021
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Questions – Issue of retail vouchers to employees 03 January 2021
European Union CJEU’s preliminary VAT ruling on the provision of vehicles by Luxembourg employers to staff members residing abroad: Advocate General’s opinion (C-288/19) 24 September 2020
Netherlands Request EU-VAT back before 1 october 2020; no reclaim on food and drinks consumed in the catering industry in the Netherlands 24 September 2020
United Kingdom NHS Trust entitled to full VAT recovery on leased cars offered under salary sacrifice arrangements without deemed output VAT due 16 July 2020
Denmark Proposed derogation for Denmark extension of flat-rate scheme for the private use of light goods vehicles 23 June 2020
Netherlands No VAT correction for private car use, because there is no VAT deduction for the use and maintenance of a car 10 May 2020
United Kingdom Council Implementing Decision authorizing United Kingdom to continue restricting right to deduct input VAT in relation to hired and leased cars 30 December 2019
Netherlands New rules for input VAT recovery on lease of company bikes provided to staff 30 December 2019
New Zealand QB 19/12: What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit? 10 October 2019
European UnionGermany Request for a preliminary ruling to the CJEU on company cars to employees 08 October 2019