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WC 11 CS Belastingheffing Particulieren
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Werkcollege 11 van Capita Selecta Belastingheffing Particulieren, master 2016/2017. Vragen en antwoorden, daarnaast een paar puntjes kort over hoorcollege.
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By: matthewvanzijl • 7 year ago
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Hoorcollege 11Datum: 22 november 2016, 18.45 – 21.30 uur
Gastcollege mr. C.M. de Groot
Tijdens het college zal allereerst worden ingegaan op het economische fenomeen private equity. Wat
is private equity, hoe werkt het, en welke rol speelt het in de economie? Vervolgens wordt ingaan op
de belastingpositie van natuurlijke personen die bij private equity betrokken zijn. Naast de per 1
januari 2009 in werking getreden lucratief belangregeling (plaats in de Wet IB 2001, werking van de
regeling) zal worden ingegaan op andere relevante onderdelen van de Wet IB 2001 (o.a. loonbegrip,
ROW, AB en box 3).
De werking van de AB-regeling wordt bekend verondersteld.
Te bestuderen:
1. Art. 3.92b en 3.95b Wet IB 2001
2. Cursus Belastingrecht, onderdeel IB 3.4.3.E
3. Rechtbank Den Haag, 27 februari 2014, V-N 2014/22.16.7
4. Rechtbank Den Haag, 3 november 2015, V-N 2016/9.19.11
5. WFR 2016/14, R.P.C. Cornelisse, de moeizame symbiose tussen lucratief belang en aanmerkelijk belang
bij emigratie en overlijden
6. WFR 2012/1530, N. Idsinga en M. Wieringa, huwelijk, echtscheiding en overlijden en lucratief belang
Achtergrondinformatie:
7. What is private equity? In dit korte (US) filmpje wordt het fenomeen private equity geduid:
https://www.youtube.com/watch?v=XyPSZL_USFM
8. De rol van private equity in ons dagelijkse leven wordt in dit filmpje geïllustreerd:
https://youtu.be/A4VWQQykXDc
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