{"id":2266,"date":"2019-07-03T06:27:05","date_gmt":"2019-07-03T06:27:05","guid":{"rendered":"http:\/\/spartax-nieuws.be\/?p=2266"},"modified":"2019-07-03T06:27:05","modified_gmt":"2019-07-03T06:27:05","slug":"grensoverschrijdende-geruisloze-fusie-vrijstelling-alle-belastingen","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2266","title":{"rendered":"Grensoverschrijdende geruisloze fusie: vrijstelling alle belastingen"},"content":{"rendered":"\n<p>Belgische vennootschap met slechts \u00e9\u00e9n onroerend goed wordt geruisloos overgenomen door intra-Europese moeder: vrijstelling directe belastingen met behoud &#8220;vaste inrichting&#8221;, vrijstelling registratierechten omwille van overdracht van algemeenheid aan Europese vennootschap en mutatis mutandis niet-levering inzake btw, ook al blijft geen btw-vaste inrichting bestaan (<a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/registration-taxes-mortgage-dues-and-court-fees\/rulings\/6d066f56-a318-4ff4-b58f-f8a4e7a821f7\">Voorafgaande beslissing nr. 2018.1133 d.d. 15.01.2019<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belgische vennootschap met slechts \u00e9\u00e9n onroerend goed wordt geruisloos overgenomen door intra-Europese moeder: vrijstelling directe belastingen met behoud &#8220;vaste inrichting&#8221;, vrijstelling registratierechten omwille van overdracht van algemeenheid aan Europese vennootschap en mutatis mutandis niet-levering inzake btw, ook al blijft geen btw-vaste inrichting bestaan (Voorafgaande beslissing nr. 2018.1133 d.d. 15.01.2019)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,24,81],"tags":[125,177,207,240,257,365,395,507],"class_list":["post-2266","post","type-post","status-publish","format-standard","hentry","category-btw","category-overdracht-algemeenheid","category-vrijstelling-registratierechten","tag-algemeenheid","tag-btw","tag-directe-belastingen","tag-fusie","tag-grensoverschrijdende-fusie","tag-overdracht","tag-registratierechten","tag-vrijstelling"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2266"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2266\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}