- VAT Taxable Amount Determination: The Court of Appeal of Den Bosch ruled that the VAT taxable amount for a car sold by a BV to its DGA is based on the sale price (€2,642), not the appraised value (€25,016), as there is a direct link between the sale price and the delivery.
- No Abuse of Rights: The Court found no abuse of rights despite the low sale price, as there was no artificial arrangement designed to gain a tax advantage. The sale price reflects a subjective value for VAT purposes.
- Disguised Dividend Exclusion: The Court ruled that the difference between the appraised value and sale price, considered a disguised dividend, is not part of the VAT taxable amount since it lacks concrete quid pro quo for a direct link.
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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.
