Samenvatting
The fiscal effects of the mobility card are dealt with. Attention is also paid to: (1) the influence of the current fiscal rules on the public transport use; (2) situations in which the mobility card is considered as extra income; (3) the fiscal system in stimulating the public transport use; (4) information given by the employer and the employee to the Inland Revenue; and (5) the fiscal way in which cars put at the disposal of employees are dealt with in a number of countries within the EEC.