VAT Assessment for Closely Related Services and Vehicle Private Use After Limitation Period

The case concerns VAT assessments for 2014–2015, including services to closely related parties, input tax deduction, and mixed use.
The appellant argued the disputed assessments were fully time-barred, not just partly, and challenged the lower court’s vehicle-related calculation.
Claims about limitation on collection for undisputed portions were not reviewed because they were outside the subject of dispute.
As of January 1, 2026, no further VAT may be levied for tax periods up to and including 2015, even on uncontested parts of the 2015 assessment.
The lower court’s method for valuing private use of the “Touareg” at 0.8% per month of the net purchase price was upheld; the appeal was only partly successful.

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.