LON (92/1359)

No. 11,731

Decision given 26 January 1994.

Supplies – Output tax – Cars provided for employees – Contributions made by employees to cover cost of private motoring – Input tax on supplies of cars to appellant irrecoverable – Whether chargeable to tax on supplies made to employees – Whether charge offended against principle of fiscal neutrality – Whether double taxation – Value Added Tax Act 1983 s. 3(2)(b); Directive 77/388, the sixth directive, art. 17(2); Value Added Tax (Cars) Order 1980 (SI 1980/442), art. 4.

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