{"id":8023,"date":"2023-02-21T10:10:50","date_gmt":"2023-02-21T10:10:50","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8023"},"modified":"2023-02-21T10:10:51","modified_gmt":"2023-02-21T10:10:51","slug":"verkoop-van-excess-cash-vennootschap-kan-dividendartikel-frustreren","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8023","title":{"rendered":"Verkoop van &#8216;excess cash-vennootschap&#8217; kan dividendartikel frustreren."},"content":{"rendered":"\n<p>Eerste arrest van een Hof van Beroep (Antwerpen) in verband met een toepassing van herkwalificatie in geval van een zeer artifici\u00eble constructie om excess cash belastingvrij uit te keren.<\/p>\n\n\n\n<p>(<a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/document\/mnma13091476\">Fiscale Actualiteit nr. 2023\/05, pag. 1-6, week 9 &#8211; 15 februari 2023<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Eerste arrest van een Hof van Beroep (Antwerpen) in verband met een toepassing van herkwalificatie in geval van een zeer artifici\u00eble constructie om excess cash belastingvrij uit te keren. (Fiscale Actualiteit nr. 2023\/05, pag. 1-6, week 9 &#8211; 15 februari 2023)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[210,600,234,240],"class_list":["post-8023","post","type-post","status-publish","format-standard","hentry","category-fiscaal-misbruik","tag-dividend","tag-excess-cash","tag-fiscaal-misbruik","tag-fusie"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8023","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=8023"}],"version-history":[{"count":1,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8023\/revisions"}],"predecessor-version":[{"id":8024,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8023\/revisions\/8024"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}