- The court ruled that the BV’s sale of a car to its DGA was a valid transaction.
- The court determined that the invoice price, not the market value, should be used to calculate the VAT.
- The court rejected the inspector’s argument that the sale was not a taxable transaction.
- The court also rejected the inspector’s argument that the sale constituted abuse of rights.
- The court dismissed the inspector’s claim that the difference between the invoice price and the market value was a disguised dividend payment.
Source: uitspraken.rechtspraak.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.
