- The North Holland District Court has ruled that the sale of a car by a company to its sole shareholder is an abuse of rights.
- The company, X, had bought the car in 2014 and sold it to its shareholder for a lower price in 2015, submitting a disguised dividend tax return.
- The inspector imposed an additional turnover tax assessment for 2015, claiming that the dividend payment was part of the compensation or an abuse of law.
- X objected and appealed, but the court found that the dividend payment was not part of the compensation and there was an abuse of rights.
- The misdemeanor fine may be annulled as abuse of rights is considered an arguable position.
Source Taxlive
