{"id":8879,"date":"2024-03-08T13:10:35","date_gmt":"2024-03-08T13:10:35","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=8879"},"modified":"2024-03-27T12:34:38","modified_gmt":"2024-03-27T12:34:38","slug":"gebrek-aan-risico-maakt-verrichting-nog-geen-handeling-van-de-goede-huisvader","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=8879","title":{"rendered":"Gebrek aan risico maakt verrichting nog geen handeling van de goede huisvader."},"content":{"rendered":"\n<p>Het Hof van Cassatie oordeelt dat in de zaak van Jules Destrooper de doorverkoop middels een web van overeenkomsten, waarbij de verkoper een meerwaarde realiseert maar in wezen geen enkel risico loopt, toch belastbaar is overeenkomstig artikel 90, 1\u00b0 WIB 1992. De rechtslerende commentaar laat zich dienaangaande kritisch uit.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><a href=\"https:\/\/jura.kluwer.be\/secure\/documentview.aspx?id=dn300250053&amp;state=changed\">(De Fiscale Koerier, 2024, aflevering 1, pagina 4 &#8211; 10)<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.fiscoloog.be\/fiscoloog\/text.aspx?l=NL&amp;id=24468\">(Fiscoloog, 20.03.2024, nr. 1829, pagina 12)<\/a><\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Het Hof van Cassatie oordeelt dat in de zaak van Jules Destrooper de doorverkoop middels een web van overeenkomsten, waarbij de verkoper een meerwaarde realiseert maar in wezen geen enkel risico loopt, toch belastbaar is overeenkomstig artikel 90, 1\u00b0 WIB 1992. De rechtslerende commentaar laat zich dienaangaande kritisch uit. (De [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[590],"tags":[753,752,310,415],"class_list":["post-8879","post","type-post","status-publish","format-standard","hentry","category-interne-meerwaarde","tag-aandelen","tag-interne-meerwaarde","tag-meerwaarde","tag-speculatie"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8879","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=8879"}],"version-history":[{"count":2,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8879\/revisions"}],"predecessor-version":[{"id":8914,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/8879\/revisions\/8914"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}