- Selling a car to a shareholder at an artificially low price can constitute abuse of law for VAT purposes.
- Multiple transactions are not required to establish abuse of law; a single transaction with an abnormally low price suffices.
- Both the District Court and the Court of Appeal found that X BV’s sale qualified as abuse of law.
- Advocate General Ettema advises the Supreme Court to dismiss X BV’s appeal, referencing the Weald Leasing case.
- An abnormally low price, not economically justified and below market value, is quickly seen as abuse.
Source: taxlive.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.
Latest Posts in "Netherlands"
- Despite the absence of a tax representative, the application of the zero rate
- Comments on T-184/25: Transfers of credit portfolios and VAT: AG puts credit management exemption under pressure
- New Four-Year VAT Adjustment for Investment Services on Real Estate Starting 2026
- VAT refund rightly refused due to unproven previous payment
- VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?
