{"id":8603,"date":"2023-09-22T13:30:45","date_gmt":"2023-09-22T13:30:45","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8603"},"modified":"2023-09-22T13:30:45","modified_gmt":"2023-09-22T13:30:45","slug":"heropbouw-na-meer-dan-20-jaar-kb-nr-20","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8603","title":{"rendered":"Heropbouw na meer dan 20 jaar &#8211; KB nr. 20"},"content":{"rendered":"\n<p>Dit is hier een specifiek geval waarbij er 20 jaar is verlopen tussen afbraak en heropbouw.<\/p>\n\n\n\n<p>De fiscus aanvaardt de toepassing van het verlaagd tarief van 6,00% niet.<\/p>\n\n\n\n<p>Het Hof van Beroep van Brussel (Brussel, 30 mei 2023, nr. 2018\/AF\/267) doet dit wel, omdat er een duidelijk causaal verband was tussen afbraak en heropbouw en het uitstel er enkel is gekomen omwille van heel specifieke redenen.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=24204\">(Fiscoloog nr. 1803 dd. 13.09.2023, pagina 11)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dit is hier een specifiek geval waarbij er 20 jaar is verlopen tussen afbraak en heropbouw. De fiscus aanvaardt de toepassing van het verlaagd tarief van 6,00% niet. Het Hof van Beroep van Brussel (Brussel, 30 mei 2023, nr. 2018\/AF\/267) doet dit wel, omdat er een duidelijk causaal verband was [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[696,653],"tags":[99,116],"class_list":["post-8603","post","type-post","status-publish","format-standard","hentry","category-696","category-btw-2","tag-99","tag-afbraak-en-heropbouw"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8603","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=8603"}],"version-history":[{"count":2,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8603\/revisions"}],"predecessor-version":[{"id":8605,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8603\/revisions\/8605"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}