The Resource VAT on private use of company cars in cross-border situations : double or non-taxation?

VAT on private use of company cars in cross-border situations : double or non-taxation?

Label
VAT on private use of company cars in cross-border situations : double or non-taxation?
Title
VAT on private use of company cars in cross-border situations : double or non-taxation?
Creator
Subject
Language
eng
Summary
Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Non-taxation if the employer is a German entrepreneur and the employee lives in the Netherlands. In this article the author seeks the answer to the question which country applies the correct approach. Her conclusion is that the legislation in both countries needs adjustment
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • company car
  • VAT
  • double taxation
  • double non-taxation
  • supply (VAT)
  • leasing
Label
VAT on private use of company cars in cross-border situations : double or non-taxation?
Instantiates
Publication
Label
VAT on private use of company cars in cross-border situations : double or non-taxation?
Publication

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      52.3736660 4.9336932
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