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Alle arresten van Loonheffingen samengevat
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Alle arresten van Loonheffingen samengevat
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Arresten loonheffingenInhoudsopgave
Week 1.......................................................................................................................................................... 3
Hoge Raad 25 maart 2011, ECLI:NL:HR:2011:BP3887 (Gouden Kooi).................................................................3
ABN AMRO/Malhi (HR 5 april 2002, JAR 2002/100)............................................................................................3
HR 10 oktober 2003, JAR 2003/263 (Van der Male/Den Hoedt).........................................................................4
HR 15 december 2006, JAR 2007/20....................................................................................................................4
HR 14 november 1997, ECLI:NL:HR:1997:ZC2495(Groen-Schoevers)..................................................................4
HR 6 november 2020, ECLI:NL:HR:2020:1746......................................................................................................5
Thuiszorg/PGGM (HR 13 juli 2007, JAR 2007/231)..............................................................................................5
Hoge Raad 22-3-2013, ECLI:NL:HR:2013:BY9295................................................................................................5
HR 17 februari 2012, BNB 2012/129....................................................................................................................5
Week 2.......................................................................................................................................................... 7
HR 29 juni 1983, BNB 1984/2 (Smeerkuil)............................................................................................................7
HR 25 maart 2022, BNB 2022/81 (“Smeerkuil II”)...............................................................................................7
HR 24 juli 1995, BNB 1995/312 (Touringcarchauffeur).......................................................................................7
HR 15 dec 1999, BNB 2000/145 (Benzinestation)................................................................................................7
HR 23 maart 2007, BNB 2007/168 (Personeelsvereniging).................................................................................7
HR 10 augustus 2001, BNB 2001/354 (Dow Chemical)........................................................................................8
HR 1 april 2005, BNB 2005/243 (Boek docent)....................................................................................................8
HR 1 november 2000, BNB 2001/82....................................................................................................................8
HR 14 januari 2022, BNB 2022/43.......................................................................................................................8
Rechtbank Midden-Nederland 5 juli 2017 ECLI:NL:RBMNE:2017:3333 (Bestuurslid Achmea)...........................8
BNB 1993/19 (Verduisteringsarrest)....................................................................................................................9
HR 31 maart 2017, 16/01727...............................................................................................................................9
HR 25 maart 2022, BNB 2022/81.........................................................................................................................9
HR 15 april 2016, BNB 2016/156.........................................................................................................................9
Week 3........................................................................................................................................................ 10
HR 12 juli 2019, BNB 2020/20............................................................................................................................10
Hoge Raad 22 juni 2018, BNB 2018/149............................................................................................................10
Week 4........................................................................................................................................................ 12
HR 18 december 1985, BNB 1986/49 (Vakantiegeld)........................................................................................12
HR 3 maart 1999, BNB 1999,228.......................................................................................................................12
HR 17 juni 2005, BNB 2005/272.........................................................................................................................12
, HR 14 november 2008, BNB 2009/37................................................................................................................12
Hof Amsterdam 30 oktober 2003, VN 2004/12.17............................................................................................12
HR 21 december 1988 BNB 1989/120................................................................................................................13
HR 23 juni 1993, BNB 1993/272 (zwarte lonen)................................................................................................13
HR 2 november 1977, BNB 1977/274................................................................................................................13
HR 28 januari 1998, BNB 1998/147...................................................................................................................13
Week 5........................................................................................................................................................ 14
HR 4 mei 2012....................................................................................................................................................14
HR 19 oktober 1988, BNB 1989/7......................................................................................................................14
HR 24 december 2010, BNB 2010/118...............................................................................................................14
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