{"id":4746,"date":"2020-10-06T11:33:11","date_gmt":"2020-10-06T11:33:11","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=4746"},"modified":"2020-10-06T11:33:11","modified_gmt":"2020-10-06T11:33:11","slug":"aanleg-liquidatiereserve-met-netto-dividend-na-kapitaalvermindering-geen-fiscaal-misbruik","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=4746","title":{"rendered":"Aanleg liquidatiereserve met netto-dividend na kapitaalvermindering: geen fiscaal misbruik"},"content":{"rendered":"\n<p>Bij gebreke aan bewijslast door administratie dat verrichting strijdig is met doelstelling artikel 537 WIB (<a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/document\/mnrs12960693\">Gent\u00a08 september 2020, 2019\/AR\/820<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bij gebreke aan bewijslast door administratie dat verrichting strijdig is met doelstelling artikel 537 WIB (Gent\u00a08 september 2020, 2019\/AR\/820).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,34],"tags":[210,211,234,290,291,305],"class_list":["post-4746","post","type-post","status-publish","format-standard","hentry","category-fiscaal-misbruik","category-vennootschapsbelasting","tag-dividend","tag-dividenduitkering","tag-fiscaal-misbruik","tag-kapitaalverhoging","tag-kapitaalvermindering","tag-liquidatiereserve"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/4746","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=4746"}],"version-history":[{"count":0,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/4746\/revisions"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}