Opinion of Advocate General Szpunar delivered on 17 September 2020.#QM v Finanzamt Saarbrücken.#Request for a preliminary ruling from the Finanzgericht des Saarlandes.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees.#Case C-288/19.