{"id":8766,"date":"2023-11-29T15:39:42","date_gmt":"2023-11-29T15:39:42","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8766"},"modified":"2025-04-09T10:20:08","modified_gmt":"2025-04-09T10:20:08","slug":"herschikken-van-verhinderend-onroerend-bezit-in-het-kader-van-het-vlaams-verlaagd-verkooprecht-voor-de-enige-woning-van-de-koper-fiscaal-misbruik","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8766","title":{"rendered":"Herschikken van verhinderend onroerend bezit in het kader van het Vlaams verlaagd verkooprecht voor de enige woning van de koper ? Fiscaal misbruik?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Een toelichtend artikel i.v.m. enkele precedenten rond fiscaal misbruik in dat verband.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jura.kluwer.be\/secure\/documentview.aspx?id=dn300248094&amp;scrollid=dn300248094&amp;NavSearchId=16284282\">(Notarieel en Fiscaal Maandblad, 2023, aflevering 9, pagina 370-373)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jura.kluwer.be\/secure\/showfile.aspx?id=dx2780488.pdf&amp;originatingpage=documentview&amp;title=Registratierechten.+Nieuwsbrief+2023%2c+afl.+4%2c+20-23&amp;sourcetitel=SPRUYT,%20E.,%20Verlaagd%20verkooprecht%20van%203%20%25%20%E2%80%93%20Je%20op%20kunstmatige%20wijze%20ontdoen%20van%20je%20verhinderend%20bezit%20helpt%20niet%20Registratierechten%202023,%20afl.%204,%2020-23&amp;sourceid=dn300247680&amp;version=0#search=%20%20\">(Registratierechten, nr. 4\/2023, pagina 20-23)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Een opvolgartikel met verschillende nieuwe rulings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jura.kluwer.be\/secure\/ShowFile.aspx?title=Registratierechten.+Nieuwsbrief+2024%2c+afl.+2%2c+6-11&amp;id=dx2815293.pdf&amp;sourceid=dn300250318&amp;sourcetitel=SPRUYT,%20E.,%20[Voorafgaande%20beslissingen]%20Recente%20Vlabel-rulings%20inzake%20het%20verlaagd%20verkooprecht%203%20%%20Registratierechten%202024,%20afl.%202,%206-11\">(Registratierechten, nr. 2\/2024, pagina 6-11)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jura.kluwer.be\/secure\/DocumentView.aspx?id=dn300246670&amp;scrollid=dn300246670&amp;NavSearchId=12191319\">(Fisc.Act. 2023, afl. 28, 7-12 en http:\/\/www.monkey.be\/ (1 september 2023)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Een toelichtend artikel i.v.m. enkele precedenten rond fiscaal misbruik in dat verband. (Notarieel en Fiscaal Maandblad, 2023, aflevering 9, pagina 370-373) (Registratierechten, nr. 4\/2023, pagina 20-23) Een opvolgartikel met verschillende nieuwe rulings. (Registratierechten, nr. 2\/2024, pagina 6-11) (Fisc.Act. 2023, afl. 28, 7-12 en http:\/\/www.monkey.be\/ (1 september 2023)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,659,732],"tags":[234,733],"class_list":["post-8766","post","type-post","status-publish","format-standard","hentry","category-registratierechten-aankoop-onroerend-goed","category-registratierechten","category-verkooprechten","tag-fiscaal-misbruik","tag-verhinderend-bezit"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8766","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=8766"}],"version-history":[{"count":5,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8766\/revisions"}],"predecessor-version":[{"id":9280,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8766\/revisions\/9280"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}