Taxation of cash benefits from the private use of motor vehicles in operating assets by the 1% rule is calculated according to the domestic gross list price at the time of first registration plus the cost of special equipment and the sales tax. Extras in this sense only factory built additional facilities at the time of initial registration. Not to count as a retrofitted LPG plant, even if the installation takes place in a time shortly after delivery of the vehicle (BFH 13:10:10, VI R 12/09 ).
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