Dutch Court Ruling: BV Car Sale to DGA – Market Value vs. Invoice Price for VAT

• The court ruled that the BV’s sale of a car to its DGA was a valid transaction.
• The court determined that the invoice price, not the market value, should be used to calculate the VAT.
• The court rejected the inspector’s argument that the sale was not a taxable transaction.
• The court also rejected the inspector’s argument that the sale constituted abuse of rights.
• The court dismissed the inspector’s claim that the difference between the invoice price and the market value was a disguised dividend payment.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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