{"id":2760,"date":"2019-08-22T11:37:08","date_gmt":"2019-08-22T11:37:08","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=2760"},"modified":"2019-08-22T11:37:08","modified_gmt":"2019-08-22T11:37:08","slug":"voorafgaande-kapitaalvermindering-voor-vastklikken-537-wib-1992-fiscaal-misbruik","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=2760","title":{"rendered":"Voorafgaande kapitaalvermindering voor vastklikken 537 WIB 1992: fiscaal misbruik"},"content":{"rendered":"\n<p>De voorafgaande kapitaalvermindering zorgt er voor dat er netto geen (voldoende) inbreng in kapitaal is in de vennootschap en aangezien dat dermate in strijd is met de <em>ratio legis<\/em>, is er sprake van misbruik en is 25% RV verschuldigd in plaats van 10% (<a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/income-taxes\/jurisprudence\/national-jurisprudence\/jurisprudence-personal-income-tax\/e7d5477c-5b8c-45bd-bb5f-556b4477888f\">rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge d.d. 29.04.2019<\/a>). Zie tevens <a href=\"https:\/\/gcloudbelgium.sharepoint.com\/sites\/minfin-fisconet_public\/fiscal-discipline\/income-taxes\/jurisprudence\/national-jurisprudence\/jurisprudence-corporate-income-tax\/2b82737b-cf2e-4079-9cea-051f5038f9a8\">Rb. Waals-Brabant 24\/02\/2020<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De voorafgaande kapitaalvermindering zorgt er voor dat er netto geen (voldoende) inbreng in kapitaal is in de vennootschap en aangezien dat dermate in strijd is met de ratio legis, is er sprake van misbruik en is 25% RV verschuldigd in plaats van 10% (rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[98,211,234,291],"class_list":["post-2760","post","type-post","status-publish","format-standard","hentry","category-fiscaal-misbruik","tag-98","tag-dividenduitkering","tag-fiscaal-misbruik","tag-kapitaalvermindering"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2760","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=2760"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/2760\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}