{"id":8641,"date":"2023-09-27T08:32:31","date_gmt":"2023-09-27T08:32:31","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8641"},"modified":"2023-09-27T08:32:31","modified_gmt":"2023-09-27T08:32:31","slug":"feiten-moeten-gerespecteerd-worden-bij-toepassing-van-antimisbruikbepaling","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8641","title":{"rendered":"Feiten moeten gerespecteerd worden bij toepassing van antimisbruikbepaling."},"content":{"rendered":"\n<p>De fiscus mag geen toepassing maken van de antimisbruikbepaling, waarbij haar versie van de feiten er op zou neerkomen dat de uiteindelijk begunstigde \/ private persoon een uitkering zou hebben ontvangen, terwijl de uitkering in de feiten is blijven steken in \u00e9\u00e9n van de vennootschappen. <\/p>\n\n\n\n<p>Arrest Hof van Beroep Gent dd. 03.01.2023, 2021\/AR\/280.<\/p>\n\n\n\n<p><a href=\"https:\/\/monkey.wolterskluwer.com\/nl\/document\/mnma13108801\/explore\/mnma13108796\">(Fiscale Actualiteit nr. 25, 13-19 juli 2023, pagina 4)<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De fiscus mag geen toepassing maken van de antimisbruikbepaling, waarbij haar versie van de feiten er op zou neerkomen dat de uiteindelijk begunstigde \/ private persoon een uitkering zou hebben ontvangen, terwijl de uitkering in de feiten is blijven steken in \u00e9\u00e9n van de vennootschappen. Arrest Hof van Beroep Gent [&hellip;]<\/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":[234],"class_list":["post-8641","post","type-post","status-publish","format-standard","hentry","category-fiscaal-misbruik","tag-fiscaal-misbruik"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8641","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=8641"}],"version-history":[{"count":1,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8641\/revisions"}],"predecessor-version":[{"id":8642,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8641\/revisions\/8642"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}