An AA who is also a tax advisor (NOB member) bought a car in 2017 for € 85,000 in the name of his company and sold the vehicle to himself 32 days later for only € 15,000. The tax authorities suspected that he only did this to obtain the car virtually without VAT, because for an independent third party, the company had never accepted a book loss of € 70,000 in 32 days. Three years earlier, the DGA had already tried to pull off the same trick with another car, but the Tax and Customs Administration did not agree to that either.
- Input tax on the purchase of a first car
- Second car
- Lawsuits: abuse of rights
- Second car
- Offence fines
Source: www.accountancyvanmorgen.nl
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