Zahlungen des Arbeitnehmers für einen vom Arbeitgeber angemieteten Parkplatz mindern den geldwerten Vorteil für die Dienstwagennutzung (FG Köln, Urteil v. 20.4.2023 – 1 K 1234/22; Revision anhängig, BFH-Az. VI R 7/23).
(Quelle: VSH Dienstleistungs GmbH)
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