Mileage overviews drawn up retrospectively by the interested party are an estimate and moreover contain inaccuracies and omissions, while the expenditure for private use has also been partially estimated. In those circumstances, the Tax and Customs Administration was allowed to correct the private use on the basis of the fixed amount of 2.7% of the catalog value, because this must be deemed to be a reasonable estimate within the meaning of the judgment of the Supreme Court of 21 April 2017, ECLI: NL:HR:2017:711 .
Source: rechtspraak.nl
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