Luxembourg Company cars made available to (cross-border) employees…always subject to VAT? 17 February 202161 views1 min read Source Baker & McKenzie See also ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration Place of supply Supply of services Luxembourg Tax Authorities update MDR guidance Is the provision of a company car to an employee subject to VAT?