Colleges Vennootschapsbelasting
Vragen...............................................................................................................................10
College 1...............................................................................................................................10
Rechtsgronden VPB..........................................................................................................10
VPB - stelsel......................................................................................................................10
VPB – tarieven art. 22 wet VPB.......................................................................................10
VPB – Nationale & Internationale ontwikkelingen..........................................................11
College 2...............................................................................................................................11
Subjectieve belastingplicht................................................................................................11
Beginselen.....................................................................................................................11
Binnenlandse belastingplicht............................................................................................12
Onbeperkt belastingplichtige........................................................................................12
Beperkt belastingplichtige.............................................................................................12
College 3...............................................................................................................................12
Binnenlandse belastingplicht............................................................................................12
Verenigingen en stichtingen..........................................................................................12
Jurisprudentie....................................................................................................................13
Stichting organiseert muziekfestival.............................................................................13
Publiekrechtelijke rechtspersonen.................................................................................13
Buitenlandse belastingplicht.............................................................................................15
College 4...............................................................................................................................16
Object van heffing.............................................................................................................16
Vrijstellingen.................................................................................................................16
Kwijtscheldingswinstvrijstelling...............................................................................16
Fiscale reserves.............................................................................................................17
Herinvesteringsreserve..............................................................................................17
Bestedingsreserve......................................................................................................17
Stortingen of ondernemingswinst?................................................................................17
Jurisprudentie....................................................................................................................17
Zweeds Grootmoederarrest...........................................................................................17
Renpaardenarrest.......................................................................................................17
Week 2......................................................................................................................................18
College 5...............................................................................................................................18
Herhaling...........................................................................................................................18
Voorbeeld 1 (tentamen):...............................................................................................18
Voorbeeld 2:..................................................................................................................18
1
, Doorstroomvennootschappen artikel 8C wet VPB...........................................................19
Aftrekbare kosten Artikel 9 wet VPB...............................................................................19
Onderdeel a:..................................................................................................................19
Onderdeel b:..................................................................................................................19
Onderdeel c:..................................................................................................................19
Onderdeel d:..................................................................................................................20
Onderdeel e:..................................................................................................................20
Onderdeel g:..................................................................................................................20
Onderdeel h:..................................................................................................................20
Fondswervende activiteiten Artikel 9A wet VPB.............................................................20
Uitdelingen artikel 10 wet VPB........................................................................................20
Art. 10 lid 1 onderdeel d wet VPB................................................................................21
Art. 10 lid 1 onderdeel e wet VPB................................................................................21
Art. 10 lid 1 onderdeel f wet VPB................................................................................21
Art. 10 lid 1 onderdeel g wet VPB................................................................................21
Art. 10 lid 1 onderdeel I wet VPB................................................................................22
Art. 10 lid 1 onderdeel J wet VPB................................................................................22
Art. 10 lid 1 onderdeel K wet VPB...............................................................................22
Giftenaftrek art. 16 wet VPB............................................................................................22
College 6...............................................................................................................................22
Eigen vermogen & vreemd vermogen..............................................................................22
Civielrechtelijk..............................................................................................................22
Fiscaalrechtelijk............................................................................................................23
Jurisprudentie....................................................................................................................23
Unilever Arrest..............................................................................................................23
Fiscaal eigen vermogen.....................................................................................................23
Vreemd vermogen.............................................................................................................24
Vreemd vermogen – onzakelijke lening.......................................................................24
Jurisprudentie....................................................................................................................24
Onzakelijke lening arrest...............................................................................................24
Rente bij onzakelijke lening......................................................................................24
Aandachtspunten crediteur........................................................................................24
Aandachtspunten debiteur.........................................................................................25
Openstaande vragen - onzakelijke lening.................................................................25
College 7...............................................................................................................................26
Dubbele belastingheffing..................................................................................................26
Binnenlandse belastingplichtigen..................................................................................26
2
, Buitenlandse belastingplichtigen..................................................................................26
Objectvrijstelling – art. 15e wet VPB...............................................................................26
Juridisch dubbele belasting...........................................................................................26
Economisch dubbele belasting......................................................................................26
Redenen voor invoering objectvrijstelling....................................................................26
Winst uit een verdragsstaat...........................................................................................26
Winst uit een niet-verdragsstaat....................................................................................27
Antimisbruikbepalingen................................................................................................27
Stakingsverliesregeling – art. 15i..................................................................................27
Schema stakingsverlies art. 15i/15j...........................................................................28
College 8...............................................................................................................................29
Hybride mismatches..........................................................................................................29
Hybride mismatches – ontstaan....................................................................................29
CV/BV - Spaarpot op Zee bestuur............................................................................29
Hybride mismatches – nationale oplossingen...............................................................29
Art. 13 lid 17 wet VPB – Hybride financiële instrumenten..........................................29
Art. 12aa lid 1 wet VPB – Primaire regel.....................................................................30
Art. 12ac lid 1 onderdeel f wet VPB – Gestructureerde regeling.................................30
Art. 12aa lid 1 wet VPB – Hybride financieel instrument............................................30
Art. 12aa lid 1 onderdeel b wet VPB – Betaling aan een hybride lichaam...................31
Art. 12ac lid 1 onderdeel G wet VPB – uitleg hybride lichaam...................................31
Art. 12aa lid 1 onderdeel c wet VPB – Vergoeding of betaling aan vi.........................31
Art. 12aa lid 1 onderdeel d wet VPB – bbb vi/secundaire regel...................................32
Art. 12aa lid 1 onderdeel e wet VPB – Betalingen door hybride lichaam....................32
Hybride mismatches – nationale oplossingen schema......................................................35
Week 3......................................................................................................................................36
College 9...............................................................................................................................36
Deelnemingsvrijstelling – algemeen.................................................................................36
Jurisprudentie....................................................................................................................36
Belastingplicht open cv.................................................................................................36
Deelnemingsvrijstelling – Moeder....................................................................................36
Deelnemingsvrijstelling – Dochter...................................................................................36
Deelnemingsvrijstelling – 5% criterium...........................................................................37
Meesleepregeling (art. 13 lid 4)....................................................................................37
Meetrekregeling (art. 13 lid 5)......................................................................................37
Voorbeeld 1...............................................................................................................37
Voorbeeld 2...............................................................................................................37
3
, Aflopende deelneming (art. 13 lid 16)..........................................................................37
Deelnemingsvrijstelling – aandelen..................................................................................37
Jurisprudentie....................................................................................................................38
Falcon-arrest..................................................................................................................38
Deelnemingsvrijstelling - overzicht..................................................................................38
College 10.............................................................................................................................38
Voordelen uit deelneming.................................................................................................38
Valutaresultaten............................................................................................................39
Afdekken valutaresultaten.........................................................................................39
Aan- en verkoopkosten.................................................................................................39
Jurisprudentie....................................................................................................................39
Kosten ter zake van de vervreemding van een deelneming (17/01211).......................39
Earn-out art. 13 lid 6.....................................................................................................39
Compartimentering art. 28c wet VPB...........................................................................39
College 11.............................................................................................................................40
Beleggingsdeelneming art. 13 lid 9 - 14...........................................................................40
Oogmerktoets lid 9........................................................................................................40
Onderworpenheidstoets.................................................................................................40
Bezittingentoets.............................................................................................................41
Schema beleggingsdeelneming.....................................................................................42
Deelnemingsverrekening art. 13aa wet VPB....................................................................42
Waardering deelneming waarde economisch verkeer.......................................................42
Controlled foreign company regel (CFC) art. 13ab.........................................................42
College 12.............................................................................................................................43
Afgewaardeerde vorderingen............................................................................................43
Vervreemding afgewaardeerde vordering art. 13b........................................................43
Omzetting afgewaardeerde vordering art. 13ba............................................................43
Liquidatieverliesregeling art. 13d.....................................................................................43
Opgeofferd bedrag........................................................................................................43
Jurisprudentie....................................................................................................................44
Liquidatieverlies en de onzakelijke lening omlaag.......................................................44
Liquidatie-uitkeringen...................................................................................................44
Liquidatie tussenhoudster.............................................................................................44
Antimisbruikbepaling art. 13d lid 6..............................................................................44
Week 4......................................................................................................................................44
College 13.............................................................................................................................44
Opzet fiscale eenheidsbepaling wettenbundel..................................................................44
4
Vragen...............................................................................................................................10
College 1...............................................................................................................................10
Rechtsgronden VPB..........................................................................................................10
VPB - stelsel......................................................................................................................10
VPB – tarieven art. 22 wet VPB.......................................................................................10
VPB – Nationale & Internationale ontwikkelingen..........................................................11
College 2...............................................................................................................................11
Subjectieve belastingplicht................................................................................................11
Beginselen.....................................................................................................................11
Binnenlandse belastingplicht............................................................................................12
Onbeperkt belastingplichtige........................................................................................12
Beperkt belastingplichtige.............................................................................................12
College 3...............................................................................................................................12
Binnenlandse belastingplicht............................................................................................12
Verenigingen en stichtingen..........................................................................................12
Jurisprudentie....................................................................................................................13
Stichting organiseert muziekfestival.............................................................................13
Publiekrechtelijke rechtspersonen.................................................................................13
Buitenlandse belastingplicht.............................................................................................15
College 4...............................................................................................................................16
Object van heffing.............................................................................................................16
Vrijstellingen.................................................................................................................16
Kwijtscheldingswinstvrijstelling...............................................................................16
Fiscale reserves.............................................................................................................17
Herinvesteringsreserve..............................................................................................17
Bestedingsreserve......................................................................................................17
Stortingen of ondernemingswinst?................................................................................17
Jurisprudentie....................................................................................................................17
Zweeds Grootmoederarrest...........................................................................................17
Renpaardenarrest.......................................................................................................17
Week 2......................................................................................................................................18
College 5...............................................................................................................................18
Herhaling...........................................................................................................................18
Voorbeeld 1 (tentamen):...............................................................................................18
Voorbeeld 2:..................................................................................................................18
1
, Doorstroomvennootschappen artikel 8C wet VPB...........................................................19
Aftrekbare kosten Artikel 9 wet VPB...............................................................................19
Onderdeel a:..................................................................................................................19
Onderdeel b:..................................................................................................................19
Onderdeel c:..................................................................................................................19
Onderdeel d:..................................................................................................................20
Onderdeel e:..................................................................................................................20
Onderdeel g:..................................................................................................................20
Onderdeel h:..................................................................................................................20
Fondswervende activiteiten Artikel 9A wet VPB.............................................................20
Uitdelingen artikel 10 wet VPB........................................................................................20
Art. 10 lid 1 onderdeel d wet VPB................................................................................21
Art. 10 lid 1 onderdeel e wet VPB................................................................................21
Art. 10 lid 1 onderdeel f wet VPB................................................................................21
Art. 10 lid 1 onderdeel g wet VPB................................................................................21
Art. 10 lid 1 onderdeel I wet VPB................................................................................22
Art. 10 lid 1 onderdeel J wet VPB................................................................................22
Art. 10 lid 1 onderdeel K wet VPB...............................................................................22
Giftenaftrek art. 16 wet VPB............................................................................................22
College 6...............................................................................................................................22
Eigen vermogen & vreemd vermogen..............................................................................22
Civielrechtelijk..............................................................................................................22
Fiscaalrechtelijk............................................................................................................23
Jurisprudentie....................................................................................................................23
Unilever Arrest..............................................................................................................23
Fiscaal eigen vermogen.....................................................................................................23
Vreemd vermogen.............................................................................................................24
Vreemd vermogen – onzakelijke lening.......................................................................24
Jurisprudentie....................................................................................................................24
Onzakelijke lening arrest...............................................................................................24
Rente bij onzakelijke lening......................................................................................24
Aandachtspunten crediteur........................................................................................24
Aandachtspunten debiteur.........................................................................................25
Openstaande vragen - onzakelijke lening.................................................................25
College 7...............................................................................................................................26
Dubbele belastingheffing..................................................................................................26
Binnenlandse belastingplichtigen..................................................................................26
2
, Buitenlandse belastingplichtigen..................................................................................26
Objectvrijstelling – art. 15e wet VPB...............................................................................26
Juridisch dubbele belasting...........................................................................................26
Economisch dubbele belasting......................................................................................26
Redenen voor invoering objectvrijstelling....................................................................26
Winst uit een verdragsstaat...........................................................................................26
Winst uit een niet-verdragsstaat....................................................................................27
Antimisbruikbepalingen................................................................................................27
Stakingsverliesregeling – art. 15i..................................................................................27
Schema stakingsverlies art. 15i/15j...........................................................................28
College 8...............................................................................................................................29
Hybride mismatches..........................................................................................................29
Hybride mismatches – ontstaan....................................................................................29
CV/BV - Spaarpot op Zee bestuur............................................................................29
Hybride mismatches – nationale oplossingen...............................................................29
Art. 13 lid 17 wet VPB – Hybride financiële instrumenten..........................................29
Art. 12aa lid 1 wet VPB – Primaire regel.....................................................................30
Art. 12ac lid 1 onderdeel f wet VPB – Gestructureerde regeling.................................30
Art. 12aa lid 1 wet VPB – Hybride financieel instrument............................................30
Art. 12aa lid 1 onderdeel b wet VPB – Betaling aan een hybride lichaam...................31
Art. 12ac lid 1 onderdeel G wet VPB – uitleg hybride lichaam...................................31
Art. 12aa lid 1 onderdeel c wet VPB – Vergoeding of betaling aan vi.........................31
Art. 12aa lid 1 onderdeel d wet VPB – bbb vi/secundaire regel...................................32
Art. 12aa lid 1 onderdeel e wet VPB – Betalingen door hybride lichaam....................32
Hybride mismatches – nationale oplossingen schema......................................................35
Week 3......................................................................................................................................36
College 9...............................................................................................................................36
Deelnemingsvrijstelling – algemeen.................................................................................36
Jurisprudentie....................................................................................................................36
Belastingplicht open cv.................................................................................................36
Deelnemingsvrijstelling – Moeder....................................................................................36
Deelnemingsvrijstelling – Dochter...................................................................................36
Deelnemingsvrijstelling – 5% criterium...........................................................................37
Meesleepregeling (art. 13 lid 4)....................................................................................37
Meetrekregeling (art. 13 lid 5)......................................................................................37
Voorbeeld 1...............................................................................................................37
Voorbeeld 2...............................................................................................................37
3
, Aflopende deelneming (art. 13 lid 16)..........................................................................37
Deelnemingsvrijstelling – aandelen..................................................................................37
Jurisprudentie....................................................................................................................38
Falcon-arrest..................................................................................................................38
Deelnemingsvrijstelling - overzicht..................................................................................38
College 10.............................................................................................................................38
Voordelen uit deelneming.................................................................................................38
Valutaresultaten............................................................................................................39
Afdekken valutaresultaten.........................................................................................39
Aan- en verkoopkosten.................................................................................................39
Jurisprudentie....................................................................................................................39
Kosten ter zake van de vervreemding van een deelneming (17/01211).......................39
Earn-out art. 13 lid 6.....................................................................................................39
Compartimentering art. 28c wet VPB...........................................................................39
College 11.............................................................................................................................40
Beleggingsdeelneming art. 13 lid 9 - 14...........................................................................40
Oogmerktoets lid 9........................................................................................................40
Onderworpenheidstoets.................................................................................................40
Bezittingentoets.............................................................................................................41
Schema beleggingsdeelneming.....................................................................................42
Deelnemingsverrekening art. 13aa wet VPB....................................................................42
Waardering deelneming waarde economisch verkeer.......................................................42
Controlled foreign company regel (CFC) art. 13ab.........................................................42
College 12.............................................................................................................................43
Afgewaardeerde vorderingen............................................................................................43
Vervreemding afgewaardeerde vordering art. 13b........................................................43
Omzetting afgewaardeerde vordering art. 13ba............................................................43
Liquidatieverliesregeling art. 13d.....................................................................................43
Opgeofferd bedrag........................................................................................................43
Jurisprudentie....................................................................................................................44
Liquidatieverlies en de onzakelijke lening omlaag.......................................................44
Liquidatie-uitkeringen...................................................................................................44
Liquidatie tussenhoudster.............................................................................................44
Antimisbruikbepaling art. 13d lid 6..............................................................................44
Week 4......................................................................................................................................44
College 13.............................................................................................................................44
Opzet fiscale eenheidsbepaling wettenbundel..................................................................44
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