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Court of Justice holds that the provision of a car for an employee’s use free of charge does not amount to a supply of long-term car hire (QM v Finanzamt Saarbrücken)

Court of Justice holds that the provision of a car for an employee’s use free of charge does not amount to a supply of long-term car hire (QM v Finanzamt Saarbrücken)

Published on: 26 January 2021

Published by: LexisPSL

Court of Justice holds that the provision of a car for an employee’s use free of charge does not amount to a supply of long-term car hire (QM v Finanzamt Saarbrücken)
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Case details

Article summary

Tax analysis: In GM v Finanzamt Saarbrücken the Court of Justice decided that making a vehicle available to employees is not the hiring of a vehicle for VAT purposes if it does not constitute a supply of services for consideration. Sign in or take a trial to read the full analysis.

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