Summary
Volledige samenvatting belastingrecht Uni Leiden 22/23
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Samenvatting van al het hoorcollege en werkgroep materiaal + literatuurmateriaal.
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Belasting Recht 2023Inhoudsopgave Belasting Recht
Week 1.......................................................................................................................................................... 3
Belasting algemeen..............................................................................................................................................3
Soorten belasting.................................................................................................................................................3
Belastingontwijking en ontduiking.......................................................................................................................4
Functies belasting.................................................................................................................................................4
Week 2.......................................................................................................................................................... 5
Box 1.....................................................................................................................................................................5
Inkomensbelasting...............................................................................................................................................5
Loonbelasting.......................................................................................................................................................6
Belastbaar resultaat uit overige werkzaamheden...............................................................................................7
Nasi/Bami-arrest HR 14 april...............................................................................................................................7
Week 3.......................................................................................................................................................... 8
Box 3, inkomen uit sparen en beleggen...............................................................................................................8
Eigen woning........................................................................................................................................................8
Inkomenstoerekening bij partners........................................................................................................................9
Box 3 in strijd met eigendomsrecht – HR 24 december (Kerstavondarrest).........................................................9
Week 4........................................................................................................................................................ 10
Vennootschapsbelasting....................................................................................................................................10
Winstbegrip........................................................................................................................................................10
Rente..................................................................................................................................................................11
Verrekening van verliezen..................................................................................................................................11
Box 2: Inkomen uit aanmerkelijk belang............................................................................................................11
Week 5........................................................................................................................................................ 12
Aanknopingspunten belasting............................................................................................................................12
Belastingverdragen............................................................................................................................................12
Inkomstenbelasting i.c.m. buitenland................................................................................................................13
Vennootschapsbelasting i.c.m. buitenland........................................................................................................13
Belastingverdragen............................................................................................................................................13
Week 6........................................................................................................................................................ 14
Informatieverplichtingen....................................................................................................................................14
Aanslagbelastingen en aangiftebelastingen......................................................................................................14
Algemene beginselen van behoorlijk bestuur....................................................................................................15
Beboeting...........................................................................................................................................................15
,Vrijwillige verbetering........................................................................................................................................16
Rechtsbescherming............................................................................................................................................16
Misbruik bestrijden.............................................................................................................................................16
, Week 1
Vanaf 1945 was de belastingdruk toegenomen om de verzorgingsstaat te kunnen financieren.
Sinds 2019 is dit verlegd naar indirecte belastingen.
Belasting algemeen
Soorten belasting
- Heffing: verplichte betaling aan overheid op grond van algemene regels
- Retributie: Heffingen waar een individuele tegenprestatie tegenover staat
(Vaarsticker)
- Belasting: Heffingen zonder individuele tegenprestatie
o Algemene belastingen: Opbrengsten vrij besteedbaar en niet gebaseerd op
onderliggende kosten
o Bestemmingsheffing: Opbrengsten zijn voor specifieke overheidstaak en
gebaseerd op onderliggende kosten i.c.m. profijtbeginsel.
o Draagkrachtbeginsel: Hoe meer draagkracht, hoe meer belasting
o Profijtbeginsel: Hoe meer profijt van voorzieningen, hoe meer belasting
o Buitenkansbeginsel: Hoe meer meevallers, hoe meer belasting
Grondslagen
- Art. 2.3 Wet IB
Totaal verschuldigde belasting
- Art. 2.7 Wet IB
Soorten belasting
Wet IB 2001
- Directe belasting
- 3 categorieën
o Werk en woning
o Aanmerkelijk belang
o Sparen en beleggen
Wordt gerekend met vast rendement (art. 5.2 Wet IB 2001)
- Niet:
o Ontvangen giften en erfenissen
o Vermogenswinsten
Wet LB 1964
- Directe belasting
- Ingehouden op loon
Wet Vpb 1969
- Directe belasting
- Voor rechtspersonen en sommige samenwerkingsverbanden
- Over de belastbare winst van een jaar – de verrekenbare verliezen
Dividendbelasting
- Winst uitkering
- Onderneming die dividend uitkeert betaalt, voorheffing
- Kan voor ondernemer verrekend worden met Vpb, voor aandeelhouder met IB
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