- Transfer of a vehicle by the taxpayer to an employee for personal use, free of charge, is not subject to VAT
- The employee must not make any payment or forego part of their salary in exchange for the vehicle
- The right to use the vehicle should not be linked to the renunciation of other benefits
- The transfer of the vehicle is not subject to VAT even if VAT was deducted for the renting of the vehicle
- The case discussed the VAT implications of transferring vehicles to employees for personal use
- The Supreme Court ruled that such transfers, under certain conditions, are not subject to VAT
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
