A B.V. director drove his company car to his holiday address in Italy. While on holiday, he drove to a nearby factory, where he was inspecting a machine for his B.V.
Amsterdam Court of Appeal rules that only the kilometres from the holiday address to the factory visited qualify as business. The kilometres from the director's residence to the holiday address qualify as private kilometres. This is only different if these kilometres would not have been made (or not to that extent) by someone, who does not hold an employment position like that of the director, but is in the same circumstances as regards income, assets and family.
According to the court, this is not the case because it is a fact of common knowledge that winter sports holidays are commonplace. It is also common knowledge that winter sports destinations are more than 250 kilometres away from the Netherlands, so that up and down the limit of 500 private kilometres is exceeded.
(Amsterdam Court of Appeal 18-9-2014, no. 13/00129)