- A company director purchased a car from their company for €2,066 (excluding VAT and residual BPM), a significant reduction from its original price of €93,400 five years prior. The core dispute revolved around whether the VAT basis should be the low invoice amount or a higher appraised value, with the court ruling that the invoice amount was correct due to a direct link between the sale price and the car’s delivery. The court also determined that the low sale price did not constitute an abuse of rights or a disguised dividend for VAT purposes, as there was no artificial transaction or direct link between any potential dividend and the car’s delivery.
Source: fiscount.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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