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Hof Arnhem-Leeuwarden ruled that the entrepreneur with the retired timetable administration does not make it plausible that he used the Porsche in 2012 for less than 500 kilometers for private purposes.

Among his business assets are three passenger cars including a Porsche. In dispute, the car cost value applies to the Porsche.

Hof Arnhem-Leeuwarden ruled that the entrepreneur with the retired timetable administration does not make it plausible that he used the Porsche in 2012 for less than 500 kilometers for private purposes. The journey administration contains an error for a trip on 19 July 2012. This error or error continues throughout the entire journey administration in the odometer readings of the Porsche. This fact, combined with the fact that the many journeys to and from “[A]” are always 39 kilometers, where you would expect a rounding to 40 or 38 in any case, can lead to no other conclusion than that the trip registration has been drawn up afterwards. It is not the evidential value of such a trip registration that proves that the entrepreneur shows that the Porsche was used for no more than 500 kilometers for private purposes. The entrepreneur did not prove this in any other way either. The court declares the appeal of the entrepreneur unfounded.

https://uitspraken.rechtspraak.nl/inziendocument?id=ECLI:NL:GHARL:2017:7460

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