{"id":3523,"date":"2019-12-04T15:39:24","date_gmt":"2019-12-04T15:39:24","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=3523"},"modified":"2019-12-04T15:39:24","modified_gmt":"2019-12-04T15:39:24","slug":"geen-537-wib-1992-voor-reserves-verkregen-bij-splitsing","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=3523","title":{"rendered":"Geen 537 WIB 1992 voor reserves verkregen bij splitsing?"},"content":{"rendered":"\n<p>Negatief vonnis van Rb West-Vlaanderen (Brugge) omtrent de vraag of verkregen reserves in het kader van een splitsing in aanmerking kunnen komen om uit te keren als dividend en vast te klikken door middel van een kapitaalverhoging conform artikel 537 WIB 1992 (<a href=\"http:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=22357\">S. Van Crombrugge, &#8220;Geen vastklikregeling voor reserves afkomstig uit parti\u00eble splitsing?&#8221;, <\/a><em><a href=\"http:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=22357\">Fiscoloog<\/a><\/em><a href=\"http:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=22357\"> 2019, afl. 1634, p. 12<\/a> over Rb. Brugge 03\/09\/2019).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Negatief vonnis van Rb West-Vlaanderen (Brugge) omtrent de vraag of verkregen reserves in het kader van een splitsing in aanmerking kunnen komen om uit te keren als dividend en vast te klikken door middel van een kapitaalverhoging conform artikel 537 WIB 1992 (S. Van Crombrugge, &#8220;Geen vastklikregeling voor reserves afkomstig [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[98,397,411,417,455],"class_list":["post-3523","post","type-post","status-publish","format-standard","hentry","category-verdeling-eigen-vermogen","tag-98","tag-reserves","tag-secundaire-belastingkenmerken","tag-splitsing","tag-vastklik"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/3523","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=3523"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/3523\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}