|Author (Person)||Merkx, Madeleine|
|Series Title||EC Tax Review|
|Series Details||Vol.24, No.2, April 2015, p96–104|
|Publication Date||April 2015|
|Content Type||Journal | Series | Blog|
Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Nontaxation if the employer is a German entrepreneur and the employee lives in the Netherlands. In this article the author seeks the answer to the question which country applies the correct approach. Her conclusion is that the legislation in both countries needs adjustment.
|Countries / Regions||Germany, Netherlands|