{"id":13483,"date":"2022-01-24T13:08:59","date_gmt":"2022-01-24T12:08:59","guid":{"rendered":"https:\/\/lauwers-law.be\/jaarboek-fiscale-rechtspraak-2019\/"},"modified":"2022-02-02T18:58:24","modified_gmt":"2022-02-02T17:58:24","slug":"jaarboek-fiscale-rechtspraak-2019-fr","status":"publish","type":"page","link":"https:\/\/lauwers-law.be\/fr\/jaarboek-fiscale-rechtspraak-2019-fr\/","title":{"rendered":"Jaarboek fiscale rechtspraak 2019 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_1643030619348{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 2019\u2019 biedt hij een overzicht van de meest opvallende fiscaalrechtelijke vonnissen en arresten van het voorbije jaar.<\/strong><\/p>\n[\/vc_column_text][vc_column_text]\n<p style=\"font-size: 18px;\">\u00ab\u00a0In 2019 leidden vooral belastingen op bedrijfsbezoldigingen en inkomsten uit onroerende goederen tot onenigheid tussen belastingplichtigen en de fiscus. Dat de editie 2019 een pak omvangrijker is dan voorgaande jaargangen toont aan dat een juridische procedure voor veel belastingplichten steeds vaker de enige uitweg is\u00a0\u00bb, concludeert auteur Thierry Lauwers.<\/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\/products\/jaarboek-fiscale-rechtspraak-2019?_pos=6&#038;_sid=457605b8a&#038;_ss=r\u00a0\u00bb][\/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;\"><strong>Gent, 5 maart 2019:<\/strong> Goederen van het openbaar domein van de Staat en van het privaat domein, die bestemd zijn voor een openbare dienst of voor het algemeen belang, zijn van nature niet vatbaar voor belastingheffing. Deze belastingimmuniteit is niet van toepassing op vakantieverblijven voor (gepensioneerde) militairen en hun gezin.<\/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; background_color_opacity=\u00a0\u00bb1&Prime; 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 advanced_gradient_angle=\u00a0\u00bb0&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/3&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 gradient_type=\u00a0\u00bbdefault\u00a0\u00bb][split_line_heading animation_type=\u00a0\u00bbline-reveal-by-space\u00a0\u00bb font_style=\u00a0\u00bbh2&Prime; 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;\"><strong>Rb. Brugge, 15 april 2019:<\/strong> Vergoedingen uitgekeerd aan een bedrijfsleider in de vorm van huurgeld voor de uitbating van een praktijk zijn geen roerende inkomsten, maar bezoldigingen van de bedrijfsleider op basis van artikel 32 WIB 1992.<\/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; background_color_opacity=\u00a0\u00bb1&Prime; 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 advanced_gradient_angle=\u00a0\u00bb0&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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