18. November 2022 ECJ: No output VAT on the value of reward retail vouchers of ... The European Court of Justice held that the issue of vouchers for third-party retailers to employees by a taxable person as part of a recognition program for high-performing employees do not constitute a supply “for the private use of the entrepreneur or for that of his staff or, more generally, for purposes other than those of his business” within the meaning of Article 26(1)(b) of the VAT Directive. Kategorien: European Court of JusticeSchlagwörter: private use, voucher
14. März 2017 Taxation of company cars in case of leasing In December 2016 the Finance Ministry issued a decree dealing with the tax implications of privately used comapny cars in case of a leasing, whereby also commenting on an earlier judgment of the Supreme Court on a so called "government lease". Kategorien: Official PronouncementsSchlagwörter: private use, company car
04. Januar 2017 10 percent threshold for input VAT deduction for private use ... The right to deduct input VAT may be excluded only in cases in which the goods acquired are used, to an extent greater than 90%, for purposes other than the taxable person’s business, and not where the goods are used for non-economic purposes (such as: in the course of public activities). Kategorien: Supreme Tax Court casesSchlagwörter: private use, input VAT deduction, non-bu ...
23. Januar 2014 Decree on private use of electric-powered company cars The finance ministry has published a decree with sample calculations of the taxable benefit from the private use of a company car powered by electricity. Kategorien: Official PronouncementsSchlagwörter: private use, company car, electric car
09. Januar 2011 Company car benefit when going to work confirmed The Supreme Tax Court has reaffirmed its position that the taxable benefit from using a company car to go to work depends on the actual use of the car. By contrast it now has doubts on the provision of a chauffeur as a benefit. Kategorien: Supreme Tax Court casesSchlagwörter: taxable benefit, chauffeur, private use, ...
