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Latest from My Tax Compass
Car taxation and compliance: an uphill ride
Tax is becoming ever more complex. The compliance burden continues to increase. Car taxation is no exception to this trend.
For some years now, the benefit in kind related to a company car must be calculated using a formula which incorporates the catalogue value, CO2-emission, fuel type and age of each individual car separately.
A part of this benefit in kind (17 or 40%, depending on whether the company bears private fuel expenses or not), must be added to the company’s disallowed expenses.
VAT quick fixes 2020 part 2 - Simplified treatment for call-off stock
On 4 December 2018, the Council of the European Union adopted the so-called “VAT quick fixes”. The “VAT quick fixes” aim at simplifying international trade and are to be implemented by the EU Member States by 1 January 2020.
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