Zhang, Wei
Violation of the principle of neutrality provision of a vehicle to an employee electrónico / Wei Zhang
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In this article, the author discusses the strict interpretation of the term “rent” in the ECJ case QM (Case C-288/19). He analyses the possibility that the transaction is subject to VAT where the customer resides only when the employee pays rent in money, otherwise the transaction would be subject to VAT where the supplier resides. The author considers that it seems inappropriate and against the meaning and purpose of the VAT Directive to tax hiring (rent) of a means of transport differently depending on the existence of a remuneration in money.
IMPUESTO SOBRE EL VALOR AÑADIDO
ARRENDAMIENTO
VEHICULOS
NEUTRALIDAD
JURISPRUDENCIA
ALEMANIA
International VAT Monitor 0925-08322022 (Volume 33), No. 1, p. 37-41
Violation of the principle of neutrality provision of a vehicle to an employee electrónico / Wei Zhang
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In this article, the author discusses the strict interpretation of the term “rent” in the ECJ case QM (Case C-288/19). He analyses the possibility that the transaction is subject to VAT where the customer resides only when the employee pays rent in money, otherwise the transaction would be subject to VAT where the supplier resides. The author considers that it seems inappropriate and against the meaning and purpose of the VAT Directive to tax hiring (rent) of a means of transport differently depending on the existence of a remuneration in money.
IMPUESTO SOBRE EL VALOR AÑADIDO
ARRENDAMIENTO
VEHICULOS
NEUTRALIDAD
JURISPRUDENCIA
ALEMANIA
International VAT Monitor 0925-08322022 (Volume 33), No. 1, p. 37-41