{"id":9022,"date":"2024-08-22T08:58:54","date_gmt":"2024-08-22T08:58:54","guid":{"rendered":"https:\/\/spartax-nieuws.be\/?p=9022"},"modified":"2024-08-22T08:58:54","modified_gmt":"2024-08-22T08:58:54","slug":"onterecht-niet-ingehouden-rv-genieter-betaalt-toch","status":"publish","type":"post","link":"https:\/\/spartax-nieuws.be\/?p=9022","title":{"rendered":"Onterecht niet-ingehouden RV: genieter betaalt toch."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Arrest hof van beroep Gent (31.10.2023 &#8211; 2022\/AR\/1011) bevestigt dat onterecht niet-ingehouden roerende voorheffing toch moet betaald worden door de persoon die de roerende voorheffing had moeten inhouden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/jura.kluwer.be\/secure\/ShowFile.aspx?id=dx2817612.pdf&amp;sourcetitel=BREUVAL%2c+S.%2c+Schuldenaar+of+genieter+van+concessievergoedingen%3a+wie+draait+op+voor+de+betaling+van+de+belasting+(RV)+wanneer+die+niet+aan+de+bron+wordt+ingehouden+en+de+genieter+aan+de+rechtspersonenbelasting+is+onderworpen%3f%2c+Fisc.Koer.+2024%2c+afl.+3%2c+64-70+en+http%3a%2f%2fwww.monkey.be%2f+(18+maart+2024)&amp;sourceid=dn300250480&amp;title=De+Fiscale+Koerier+2024%2c+afl.+3%2c+64-70+en+http%3a%2f%2fwww.monkey.be%2f+(18+maart+2024)&amp;originatingpage=resultlist\">(De Fiscale Koerier, 2024\/3, pagina 64-70)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Arrest hof van beroep Gent (31.10.2023 &#8211; 2022\/AR\/1011) bevestigt dat onterecht niet-ingehouden roerende voorheffing toch moet betaald worden door de persoon die de roerende voorheffing had moeten inhouden. (De Fiscale Koerier, 2024\/3, pagina 64-70)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[402,787],"class_list":["post-9022","post","type-post","status-publish","format-standard","hentry","category-roerende-voorheffing","tag-roerende-voorheffing","tag-rv"],"_links":{"self":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/9022","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=9022"}],"version-history":[{"count":1,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/9022\/revisions"}],"predecessor-version":[{"id":9023,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=\/wp\/v2\/posts\/9022\/revisions\/9023"}],"wp:attachment":[{"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spartax-nieuws.be\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}