taxe sur la valeur ajoutée – TVA : mise à disposition d'un véhicule par l'employeur à son salarié

This written question concerns the application of Value Added Tax (VAT) when an employer provides a vehicle to an employee for their personal use. It seeks clarification on how VAT is calculated in such situations. The question impacts both employers and employees regarding the tax implications of company car benefits. It aims to ensure consistent and fair tax treatment across different employment scenarios.