Being employed in the car industry does not make failure to keep trip records grossly culpable

Source: Sdu

Additional income tax assessments for the years 2011 to 2013 were imposed on the interested party for the addition to income for the private use of a car. Penalty fines were imposed for gross negligence.

The dispute is whether the fines were justified. The tax inspector stated that in the car sector, where the party in question works, it is a well-known fact that an addition to income for the private use of a car provided by an employer must be made, unless it can be proven that no more than 500 kilometers per year were driven privately. Having failed to provide the evidence, he was grossly negligent in failing to make the addition, the inspector said. The court rejected the contention. The fact alleged by the inspector is not a fact of common knowledge. Since the penalty was also not otherwise substantiated, the inspector did not show gross culpability.