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?
Resource Information
The item VAT on private use of company cars in cross-border situations : double or non-taxation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item VAT on private use of company cars in cross-border situations : double or non-taxation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- VAT on private use of company cars in cross-border situations : double or non-taxation?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/VAT-on-private-use-of-company-cars-in/eF5VccQmL8E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/VAT-on-private-use-of-company-cars-in/eF5VccQmL8E/">VAT on private use of company cars in cross-border situations : double or non-taxation?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
