- Sales Price as Benchmark for VAT: The Zeeland-West-Brabant District Court ruled that the sale price of a car sold by a BV to its director-major shareholder (DGA) is the correct benchmark for calculating VAT, rather than the appraised value. The Court of Appeal of Den Bosch upheld this decision, emphasizing that the actual sale price reflects the consideration for the delivery of the car.
- No Abuse of Rights Established: The Court of Appeal determined that there was no abuse of rights in this transaction. Despite the inspector’s claims regarding the low sale price and the relationship between the parties, the court clarified that an abnormally low price does not automatically indicate abuse. The direct link between the sale price and the delivery confirmed the transaction as a legitimate supply for consideration.
- Disguised Dividend Not Taxable: The Court ruled that the concept of a disguised dividend does not factor into the taxable amount in this case. It stated that only in exceptional circumstances can dividends be considered as remuneration for a service, rejecting the inspector’s appeal on these grounds. Thus, the sale price remained the basis for VAT assessment without additional implications of disguised dividends.
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