Mensuel de février 2021 - Fonds d’investissement

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Company cars made available to (cross-border) employees…always subject to VAT?
By Amar HAMOUCHE, Tax Director and Antonio MERINO, Tax Manager, Baker McKenzie Luxembourg   The Court of Justice of the European Union (the «CJEU») in the QM case(1) on 20 January 2021 interpreted that a company making available a car to one of its employees does not constitute a supply of services for consideration, and then should be disregarded for VAT purposes if there is neither cash consideration paid by that employee, nor contributions by either a wage cut or by waiving his/her right to enjoy other benefits granted by the company (to be understood in our opinion as entitlement to specific benefits included in a valid employment agreement). The judgment applies in situations where employers own the cars as business assets or make them available...
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