Uitwerking Practicum Fiscaal Recht - Casus Raymond Cloosterman
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Course
Fiscaal Recht (WFFINAD.VBR.22)
Institution
Hogeschool Windesheim (HW)
Voor het vak fiscaal recht moest aan de hand van onderzoek de financiële positie van een bekend persoon in kaart worden gebracht, met een focus op het fiscaal recht. In dit practicum is er gekeken naar de financiële positie van Raymond Cloosterman. Er wordt onder anderen gekeken naar de belangrij...
Opdracht 1 – Formeel belastingrecht............................................................................................................. 5
A) De woonplaats van een belastingplichtige......................................................................................................5
In de materiële belastingwet...........................................................................................................................5
In de formele belastingwet..............................................................................................................................5
Richtlijnen Belastingdienst..............................................................................................................................5
Jurisprudentie met betrekking tot het woonplaatsbeginsel...........................................................................6
Invloed van het woonplaatsbeginsel op overige belastingen.........................................................................7
Overige beginselen..........................................................................................................................................8
B) Naheffingsaanslagen en navorderingsaanslagen...........................................................................................9
Naheffingsaanslagen........................................................................................................................................9
Navorderingsaanslagen...................................................................................................................................9
Opdracht 2 – Inkomstenbelasting................................................................................................................. 13
Biografie Raymond Cloosterman.......................................................................................................................13
Fiscaal partnerschap..........................................................................................................................................13
Inkomstenbelasting 2021...................................................................................................................................13
Fiscale positie van Raymond Cloosterman....................................................................................................13
Box 1 – Inkomsten uit wonen en werken......................................................................................................13
Box 2 – Inkomsten uit aanmerkelijk belang..................................................................................................15
Box 3 – Inkomsten uit sparen en beleggen...................................................................................................16
Opdracht 3 – Loonbelasting.......................................................................................................................... 17
Waarom is Rituals belastingplichtig?.................................................................................................................17
Dienstbetrekking............................................................................................................................................17
Inhoudingsplichtige.......................................................................................................................................17
Werknemer....................................................................................................................................................18
Loon...............................................................................................................................................................19
Belastingtarief................................................................................................................................................19
Wijze van heffing...........................................................................................................................................20
Opdracht 4 – Vennootschapsbelasting......................................................................................................... 21
Waarom vennootschapsbelasting?....................................................................................................................21
Tarieven vennootschapsbelasting 2021.............................................................................................................21
Berekening vennootschapsbelasting conform belastingtarieven......................................................................22
Berekening vennootschapsbelasting conform de jaarrekening.........................................................................22
Opdracht 5 – Omzetbelasting....................................................................................................................... 23
De belastingplicht...............................................................................................................................................23
Tarieven waarmee Rituals voor de omzetbelasting te maken heeft.................................................................24
Voorbelasting.....................................................................................................................................................24
Giftcards.............................................................................................................................................................24
Verschillende scenario’s................................................................................................................................25
Tijdstip waarop de omzetbelasting verschuldigd wordt....................................................................................25
Omzetbelasting 4e kwartaal 2021......................................................................................................................26
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