Right to Deduct VAT on Company Cars – The French Standstill Clause Tested by the QM Case

The Court of Justice of the European Union decision in the QM case DE: ECJ, 20 Jan. 2021, Case C-288/19, QM v. Finanzamt Saarbrücken, Case Law IBFD. bears many consequences for companies putting cars at the disposal of their employees or management. In this article, the author investigates whether the definition of the concept of renting provided by the Court in this decision is likely to call into question the right from which France benefits under a standstill clause to exclude the deduction of VAT on company cars.