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Articoli Correlati: VAT regime - company cars - employees

On 20 January 2021, the E.U. Court of Justice with a judgment rendered in case C-288/19 ruled that the provision of vehicles for mixed use to employees, if carried out free of charge, that is, in the absence of a charge specific, does not satisfy the objective condition of VAT unless, upstream, the tax has been deducted in whole or in part. The controversial question is whether the free assignment of company vehicles in mixed use to employees falls within the scope of the territorial derogation. From the Italian perspective, by way of derogation from E.U. legislation, the State has been authorized to apply a regime which, against the flat rate deduction of 40%, provides that the private use of the vehicle by the entrepreneur or his employees is irrelevant to tax purposes. The intervention of the European Court concerns the interpretation of art. 56, par. 2, of the Directive n. 2006/112/EC, corresponding to art. 7 sexies, paragraph 1, letter e), of the Presidential Decree n. 633/1972, in the part which states that, in B2C relations, the place of performance of non-short-term rental services for a means of transport other than a pleasure boat is that in which the recipient is established.