Browsing Category road transport
Road transports. Advocate General Bobek rules on the drivers’ obligations in case of mixed-use vehicles
If a vehicle is not used exclusively for the carriage of passengers on regular services whose route does not exceed 50 kilometres, but is used in a mixed way, each driver must fulfil the obligations arising from Article 15 of Regulation no. 3821/85, even where the vehicle in question is casually used for routes not exceeding 50 kilometres.
Hiring of means of transport. The Court of Justice rules on the determination of the point of reference for tax purposes
The act of making a vehicle forming part of the business’ assets of a taxable person available to one of its employees does not fall within the scope of Article 56(2) of Directive 2006/112/EC if that transaction does not constitute a supply of services for consideration. By contrast, the article applies if that employee has a permanent right to use that vehicle for private purposes and to exclude other persons from using it, in exchange for rent and for an agreed period of more than 30 days.