Violation of the principle of neutrality electrónico provision of a vehicle to an employee Wei Zhang
By: Zhang, Wei
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ARRENDAMIENTO | VEHICULOS | NEUTRALIDAD | JURISPRUDENCIA | ALEMANIA
In:
International VAT Monitor 2022 (Volume 33), No. 1, p. 37-41Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/1-4 (Browse shelf) | Available | IVM/2022/1-4 |
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.
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