Hi Bmd
You should get tax advice on your overall strategy.
If the company has substantial reserves, it may be better to liquidate it and you will pay 30% CGT on the reserves. If you are doing this, do it before the budget which might increase the CGT rate. Do you have any unused CGT losses or unrealised CGT losses?
If you have no income, paying yourself a salary is better as you will be able to get some of it tax free and some more of it at 20%. But if you are paying the marginal tax rate of 51% (income tax, prsi and USC) then you would be far better liquidating it.
There might be some advantage in paying yourself salary up to the top of the 20% rate, and then liquidating it.
I can't advise you on the VAT issue.
If the company transfers a van to you worth say €4,900, the €4,900 will be treated as net pay. The company will be deemed to have paid you €10,000 less 51% charges to result in the net value of €4,900. The company will have to pay €5,100 in taxes etc to the revenue.
Brendan