ECJ VAT PRIVATE CAR COMPANY USE CASE ITALY
June 1st, 2006
BY KEITH NUTHALL
EUROPEAN Union (EU) member states preventing companies from deducting VAT when buying cars as a fringe benefit for their employees, which are sometimes used for work purposes, had better follow strict EU procedures when doing so, the European Court of Justice (ECJ) has been told. Its advocate general Eleanor Sharpston has said that such a practice falls outside the terms of the EU's sixth VAT directive, and to refuse such VAT deductions, they must consult a special European Commission VAT exemptions committee first, which may refer the matter to ...
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