In a case before the lower court in the Netherlands the court decided that a taxpayer cannot statistical data when calculating the private use of a company car.
In this case, the taxpayer has employees, who mainly work at home and with clients or are on the road, and who only come to the office for consultation, home shows, showroom days, training and conversations with clients. Some of these employees use the car for more than 500 kilometres for private purposes and others do not. There is no mileage administration and no reasonable estimate based on company data.
When the tax authorities raised an assessment, the taxpayer appealed, arguing that he could use statistical data as evidence how much the company cars were used by employees for private use.
Source Taxlive.nl (In Dutch)
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