Note on issues relating to mixed-use vehicles assigned to employees

In the case of mixed-use vehicles transferred to employees, the interpretative criteria that affect the criterion of availability for private use, the consideration of the transfer of vehicles by the employer for VAT purposes as an onerous or free benefit, the deductibility by the businessman or professional of the VAT contributions incurred in the acquisition, leasing or transfer of use by other means of vehicles, the self-consumption of services and the determination of the tax base for VAT and personal income tax purposes.