MAN (90/764)

No. 7109

Decision given 24 February 1992.

Consideration – Whether salary differential represented consideration for supply of private use of company car – Whether mileage charges for private car use sole consideration for provision of use – Sixth Council Directive 77/388 of 17 May 1977, art. 6.2, 11A.1, 13B(c) and 17.6 – Value Added Tax Act 1983, Sch. 5, para. 5(3).

  The issue was whether the consideration for the use of a company car for private purposes by an employee consisted of the reduction in salary he was obliged to take as a result of participating in the scheme.

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