- Companies sold cars to director-shareholders at 7.6%-10.5% of appraised values, treating the difference as disguised dividends for tax purposes.
- The Court of Appeal ruled the sales were for consideration, with no abuse of rights, as the low price alone was insufficient for abuse.
- The Advocate General disagreed, finding the sales were not for consideration and constituted abuse of rights due to tax-driven, abnormally low pricing.
- The Advocate General recommended taxing the transactions based on appraised values, not sale prices, to align with VAT Directive objectives.
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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