- The case involves a company engaged in the delivery, installation, and supply of bowling lanes and equipment.
- The director of the company, referred to as A, holds shares along with family members and another individual.
- A is also the director and sole shareholder of another company, D, which rents out bowling lanes.
- In 1986, the company purchased eight bowling lanes and made them available to A and later to D, claiming a tax deduction.
- A tax reassessment included an amount related to this transaction.
- In 1988, the company sold the bowling lanes and related equipment to another company, E, and charged for installation.
- The tax authority claimed the company did not account for a significant amount of revenue from these transactions.
- The court found that the relationship between the company and A or D involved giving gifts, affecting tax deductions.
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.
