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- Title
Änderung in Sicht bei der Dienstfahrzeugüberlassung an das Personal?
- Authors
Monfort, Bertrand
- Abstract
The article focuses on changes in provision of company vehicles to the staff and German tax authorities not as a free value transfer according to section 3 of Umsatzsteuergesetz (UStG), German Value-Added Tax law. It mentions employee's consideration for leasing the vehicle consists in the proportionate work that does for provides private use of the vehicle. It also mentions European Court of Justice (ECJ) templates when purchasing company vehicles with input tax deduction.
- Subjects
VALUE-added tax laws; AUTOMOBILE leasing &; renting; MOTOR vehicle fleets; COURT of Justice of the European Union; TAX deductions
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 20, p789
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-692003