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.

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