{"id":8587,"date":"2023-08-30T10:24:37","date_gmt":"2023-08-30T10:24:37","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8587"},"modified":"2023-10-19T08:30:07","modified_gmt":"2023-10-19T08:30:07","slug":"opstal-vaa-bij-natrekking","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8587","title":{"rendered":"Opstal: VAA bij natrekking"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Het Hof van Cassatie (arrest dd. 16\/06\/2023 &#8211; F.22.0001.N) bevestigt de klassieke leer dat het voordeel van alle aard in geval van een te lage natrekkingsvergoeding moet belast worden in het belastbaar tijdperk van de natrekking.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.spartax.be\/nl\/nieuws-en-events\/nieuws-cat\/onevenwichtig-opstalcontract-reikt-cassatie-de-rampdossiers-ongewild-de-hand.htm\">Nieuwsbrief Spartax.be &#8211; Onevenwichtig opstalcontract: reikt Cassatie de &#8220;rampdossiers&#8221; ongewild in de hand?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=24251\">(Fiscoloog 11.10.2023, nr. 1807, pagina 13)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Het Hof van Cassatie (arrest dd. 16\/06\/2023 &#8211; F.22.0001.N) bevestigt de klassieke leer dat het voordeel van alle aard in geval van een te lage natrekkingsvergoeding moet belast worden in het belastbaar tijdperk van de natrekking. Nieuwsbrief Spartax.be &#8211; Onevenwichtig opstalcontract: reikt Cassatie de &#8220;rampdossiers&#8221; ongewild in de hand? (Fiscoloog [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[700,23],"tags":[319,359,450,701],"class_list":["post-8587","post","type-post","status-publish","format-standard","hentry","category-natrekking","category-opstal","tag-natrekking","tag-opstal","tag-vaa","tag-voordeel-van-alle-aard"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8587","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=8587"}],"version-history":[{"count":4,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8587\/revisions"}],"predecessor-version":[{"id":8698,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8587\/revisions\/8698"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}