{"id":13479,"date":"2022-01-24T11:37:49","date_gmt":"2022-01-24T10:37:49","guid":{"rendered":"https:\/\/lauwers-law.be\/jaarboek-fiscale-rechtspraak-2020\/"},"modified":"2022-02-02T18:59:51","modified_gmt":"2022-02-02T17:59:51","slug":"jaarboek-fiscale-rechtspraak-2020-fr","status":"publish","type":"page","link":"https:\/\/lauwers-law.be\/fr\/jaarboek-fiscale-rechtspraak-2020-fr\/","title":{"rendered":"Jaarboek fiscale rechtspraak 2020 fr"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1643030568547{margin-bottom: 0px !important;}\u00a0\u00bb]\n<h5 style=\"color: #14387f;\"><strong>Story Publishers<\/strong><\/h5>\n[\/vc_column_text][vc_column_text]\n<p style=\"font-size: 18px;\"><strong>Fiscaal Advocaat Thierry Lauwers maakt de balans op van de fiscale rechtspraak. In het \u2018Jaarboek Fiscale Rechtspraak 2020\u2019 biedt hij een\u00a0<\/strong><strong>overzicht van de meest opvallende fiscaalrechtelijke vonnissen en arresten van het voorbije jaar. E\u00e9n voor \u00e9\u00e9n werpen ze nieuw licht op\u00a0<\/strong><strong>vraagstukken, die relevant zijn voor de fiscale situatie van Belgische ondernemers en belastingplichtigen.<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"font-size: 18px;\">In zijn jaarlijks overzicht van de Belgische fiscale rechtspraak behandelt Thierry Lauwers \u2013 vennoot en oprichter van Lauwers Fiscale Advocaten \u2013 meer dan vijftig vonnissen en arresten.<\/p>\n[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1643025952679{padding-top: 20px !important;}\u00a0\u00bb]\n<p style=\"font-size: 13px;\">Studenten krijgen 25% korting bij bestellen<\/p>\n[\/vc_column_text][nectar_btn size=\u00a0\u00bbmedium\u00a0\u00bb open_new_tab=\u00a0\u00bbtrue\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbiconsmind\u00a0\u00bb el_class=\u00a0\u00bbbuttonCenter\u00a0\u00bb text=\u00a0\u00bbOnline bestellen\u00a0\u00bb icon_iconsmind=\u00a0\u00bbiconsmind-Triangle-ArrowRight\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.storypublishers.be\/collections\/boeken\/products\/jaarboek-fiscale-rechtspraak-2020&Prime;][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_color=\u00a0\u00bb#f9f9f9&Prime; 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text_color=\u00a0\u00bb#eaeaea\u00a0\u00bb line_reveal_by_space_text_effect=\u00a0\u00bbdefault\u00a0\u00bb stagger_animation=\u00a0\u00bbtrue\u00a0\u00bb content_alignment=\u00a0\u00bbdefault\u00a0\u00bb mobile_content_alignment=\u00a0\u00bbinherit\u00a0\u00bb link_target=\u00a0\u00bb_self\u00a0\u00bb text_content=\u00a0\u00bb01&Prime; font_size=\u00a0\u00bb4vw\u00a0\u00bb font_size_phone=\u00a0\u00bb10vw\u00a0\u00bb][\/split_line_heading][vc_column_text]\n<p style=\"font-size: 16px;\">De aankoop van een bijna volledig vruchtgebruik van een appartement gefinancierd met een lening zonder enig perspectief of bewezen intentie van een (toekomstig economisch onderbouwd) rendement of meerwaarde, kan niet als een belegging worden aanzien zodat de daaraan verbonden kosten niet aftrekbaar zijn als beroepskosten.<\/p>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbpadding-3-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#f9f9f9&Prime; 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text_color=\u00a0\u00bb#eaeaea\u00a0\u00bb line_reveal_by_space_text_effect=\u00a0\u00bbdefault\u00a0\u00bb stagger_animation=\u00a0\u00bbtrue\u00a0\u00bb content_alignment=\u00a0\u00bbdefault\u00a0\u00bb mobile_content_alignment=\u00a0\u00bbinherit\u00a0\u00bb link_target=\u00a0\u00bb_self\u00a0\u00bb text_content=\u00a0\u00bb02&Prime; font_size=\u00a0\u00bb4vw\u00a0\u00bb font_size_phone=\u00a0\u00bb10vw\u00a0\u00bb][\/split_line_heading][vc_column_text]\n<p style=\"font-size: 16px;\">Om na te gaan of er sprake is van een abnormaal beheer van een priv\u00e9-vermogen bij de overdracht van aandelen, dient nagegaan te worden wat elke andere burger, geplaatst in dezelfde omstandigheden, zou doen. 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