{"id":3613,"date":"2019-12-17T13:13:53","date_gmt":"2019-12-17T13:13:53","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=3613"},"modified":"2019-12-17T13:13:53","modified_gmt":"2019-12-17T13:13:53","slug":"bewijslast-bij-inwerkingtreding-optionele-verhuur","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=3613","title":{"rendered":"Bewijslast bij inwerkingtreding optionele verhuur"},"content":{"rendered":"\n<p>De vraag is of de fiscus moet bewijzen dat de werken net &#8220;te oud&#8221; zijn om buiten de optionele btw-verhuurregeling te vallen dan wel dat de belastingplichtige zelf moet bewijzen dat zij voldoende jong zijn. Doctrineartikel van <a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/browse\/csh-da-filter!WKBE-LTR-DOCS-PHC-c033b6ad400836d3a130d25323caf3f9\/mnma12883398\">A. Natalenov en L. Cobbaert, &#8220;Optionele btw-verhuur: bewijslast voor fiscus of (ver)huurder?&#8221;, <\/a><em><a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/browse\/csh-da-filter!WKBE-LTR-DOCS-PHC-c033b6ad400836d3a130d25323caf3f9\/mnma12883398\">Fisc. Act. <\/a><\/em><a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/browse\/csh-da-filter!WKBE-LTR-DOCS-PHC-c033b6ad400836d3a130d25323caf3f9\/mnma12883398\">2019, afl. 40, p. 12-14<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De vraag is of de fiscus moet bewijzen dat de werken net &#8220;te oud&#8221; zijn om buiten de optionele btw-verhuurregeling te vallen dan wel dat de belastingplichtige zelf moet bewijzen dat zij voldoende jong zijn. Doctrineartikel van A. Natalenov en L. Cobbaert, &#8220;Optionele btw-verhuur: bewijslast voor fiscus of (ver)huurder?&#8221;, Fisc. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[144,362,475,476],"class_list":["post-3613","post","type-post","status-publish","format-standard","hentry","category-optionele-b2b-verhuur","tag-b2b-verhuur","tag-optionele-btw-verhuur","tag-verhuur","tag-verhuur-onroerend-goed"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/3613","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=3613"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/3613\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}