- BV X sold a Tesla to its director-majority shareholder for € 2,205 plus € 463,05 VAT.
- The market value of the car was € 25,000.
- The inspector levied a VAT surcharge of € 4,787 with a penalty of € 143.
- BV X appealed, arguing that the invoice amount was the basis for calculating the VAT due.
- The court ruled in favor of BV X.
- The court found that there was a direct link between the delivery of the car and the received consideration.
- The court rejected the inspector’s claim that there was abuse of law.
- The court also disagreed with the inspector that the difference between the invoice amount and the market value of the car was a disguised dividend payment.
- The court annulled the surcharge and penalty.
Source: futd.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.
