At the Court of Justice Den Bosch recently played an interesting case about a worker who used his private car mainly in business and for the business trips had included a deduction in his income tax return.

With its private car he drove in the year concerned 46,699 km business. HE received 31 euro cents per kilometre. The untaxed Recharge facility is 19 euro cents per kilometre. There was therefore a charge of 12 euro cents per kilometre. For that burden, he had included a deduction item under the heading ' study costs '. After all, deductions as professional costs have not been possible for years.

The deduction He motivated with the thesis: "The Tax Office raises unjustifiably about my business-ridden km's. This concerns absolutely no income but costs incurred in continuing to carry out my work.

However, The court ruled that there was no legal basis for this deduction. That This employee finds this unfair may not be tested by the court. The Court must act in accordance with the law and should not judge its fairness.

The court may, However, judge on possible breaches of conventions, including, for example, the principle of equality. That is why this employee was involved. He is treated differently than those with a car of the case, who do not have to pay taxes on their business journeys. The judge, however, ruled that those who use their private car business and those who use a car of the case are not comparable cases.

Especially when a lot of business mileage is being ridden, making a good trade-off between a car of the case and recovering the business mileage is very important to avoid this undesirable tax.

Source: www.autoenfiscus.nl