1/ The only place (I'm aware of) is the Netherlands where car dealers have to register car prices along with all the other info with the local DMV (in this case, RDW). Why? Because one has to pay taxes based on this data.
2/ And taxes, man, taxes in 🇳🇱 are insane. If you drive a company car, you pay 22% per annum (!) of the gross price (net+21% VAT) plus change, unless it's an electric car, which is being taxed at 4% only for the first €50k (8% up to €45k from 2020, hence the unreal M3 push).
3/ For example, if you drive a €60k M3, you pay €50k*4%=€2k + €10k*22%=€2.2k for a total of €4.4k every year. For a €120k Model X, which is dirt cheap compared to previous prices, you pay €2k+€70k*22%=€15.4k for a total of €15.4k per annum.
4/ This only applies if you drive a company car. But hey, in Europe it's part of your pay package. Any middle-tier manager or specialist gets a company car.
Same for SMB owners. They buy their cars as a company car (tax reasons).
Same for SMB owners. They buy their cars as a company car (tax reasons).
5/ Getting back to ASP data. The fall of SuX is evident, down 23% from Q1. But hey, something is off. Even with the series of price cuts, this is too steep, no?
6/ Let's dig deeper. ASP's almost at list prices? 🤔 
7/ Deeper, deeper, as some of @markbspiegel's favorite actresses would say.
As you can see, the price has to be the catalog price. AKA list price. Before any discounts. And make no mistake, the €11,1k is a mistake.
As you can see, the price has to be the catalog price. AKA list price. Before any discounts. And make no mistake, the €11,1k is a mistake.
8/ Why catalog price? Because otherwise dealers would price the base car very low with lots of extra services, saving a lot on taxes for the customer.
Some would argue that these must be fleet sales, but no. Again, catalog price should be there.
Some would argue that these must be fleet sales, but no. Again, catalog price should be there.
9/ So when you don't understand something at first sight at Tesla, it's most probably fraud. As some have said, could be incompetence or hubris too, but this time it's fraud.
10/ And there you go. Tesla reports false prices to the DMV (RDW), deducting EAP and/or something else. Some customers might be lucky and get away with it. Others will have a discussion with the IRS. Many already had. IRS pays attention to "Tesla tax".
teslamotorsclub.com/tmc/threads/fi…
teslamotorsclub.com/tmc/threads/fi…
11/ Clarification: the calculated figure is added to your taxable income, of which you have to pay taxes, which is often up to 52% (remember, taxes are insane in Europe), which is most probably the case for many if not all Model S and X drivers.
