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Following the publication of the rescript of April 30, 2025, Deputy Thierry Liger asked the government to specify the concept of compensation to identify a provision for consideration. The question seeks to confirm that the gross remuneration valued through the methods provided by the URSSAF constitutes a counterpart to s.
The administration has just specified that when the vehicle is made available to an employee in exchange for consideration, VAT is applicable to the provision but in turn allows the VAT borne on the costs associated with the vehicle to be deducted.
