{"id":4164,"date":"2020-03-16T12:50:09","date_gmt":"2020-03-16T12:50:09","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=4164"},"modified":"2020-03-16T12:50:09","modified_gmt":"2020-03-16T12:50:09","slug":"vvprbis-volstorte-inbreng-mag-vlak-voor-dividenduitkering-gebeuren","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=4164","title":{"rendered":"VVPRbis: volstorte inbreng mag vlak voor dividenduitkering gebeuren"},"content":{"rendered":"\n<p>De Rulingcommissie geeft aan, conform de wettekst, dat de uitkering enkel moet volgen op een volledige volstorting maar dat er voor het overige geen termijnen aan verbonden zijn. Het mag dus net voordien gebeuren (zie <a href=\"http:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=22501\">C. Buysse, &#8220;VVPRbis : inbreng pas volstorten na &#8216;equity call&#8217; belet verlaagde RV niet&#8221;, <em>Fisc.<\/em> 2020, afl. 1648, p. 4<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De Rulingcommissie geeft aan, conform de wettekst, dat de uitkering enkel moet volgen op een volledige volstorting maar dat er voor het overige geen termijnen aan verbonden zijn. Het mag dus net voordien gebeuren (zie C. Buysse, &#8220;VVPRbis : inbreng pas volstorten na &#8216;equity call&#8217; belet verlaagde RV niet&#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":[14],"tags":[211,496,511],"class_list":["post-4164","post","type-post","status-publish","format-standard","hentry","category-herstructurering-fusie-splitsing","tag-dividenduitkering","tag-volstorting","tag-vvpr"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/4164","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=4164"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/4164\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}