{"id":2746,"date":"2019-08-20T11:28:15","date_gmt":"2019-08-20T11:28:15","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=2746"},"modified":"2019-08-20T11:28:15","modified_gmt":"2019-08-20T11:28:15","slug":"ook-speciale-dividenduitkering-537-wib-1992-onderworpen-aan-gewone-regels","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2746","title":{"rendered":"Ook speciale dividenduitkering (537 WIB 1992) onderworpen aan gewone regels"},"content":{"rendered":"\n<p>De gewone uitkeringsbeperkingen inzake het vennootschapsrecht (uitkeerbare marge) en een exces uitkering kan nooit kaderen in voormelde fiscale regeling, waardoor ze niet kan genieten van de lagere tarieven (<a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/document\/mnrs12867781\">Rb. West-Vlaanderen (afd. Brugge) 18 maart 2019<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De gewone uitkeringsbeperkingen inzake het vennootschapsrecht (uitkeerbare marge) en een exces uitkering kan nooit kaderen in voormelde fiscale regeling, waardoor ze niet kan genieten van de lagere tarieven (Rb. West-Vlaanderen (afd. Brugge) 18 maart 2019).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[98,211,447],"class_list":["post-2746","post","type-post","status-publish","format-standard","hentry","category-herstructurering-fusie-splitsing","tag-98","tag-dividenduitkering","tag-uitkeerbare-marge"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2746","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=2746"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2746\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}