The Supreme Court ruled that the possibility of working from home does not change the nature of the journeys that employees make between their home and the workplace at the office at the BV. This remains commuting that qualifies as private use. In addition, the Supreme Court ruled that not only the variable costs form part of the taxable amount for private use. This also includes the constant part of the car costs (in this case the lease costs) that can be attributed to that use.
Source: fiscount.nl
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