Summary
Samenvatting Vennootschapsbelasting gehele vak samengevat! Boek + hoorcolleges
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Gehele vak vennootschapsbelasting uitgebreid samengevat (boek + hoorcolleges). Bevat stappenplannen, arresten, aantekeningen etc.
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InhoudsopgaveWeek 1: Inleiding........................................................................................................................................... 4
Rechtsgrond, systeem en opbouw van de Wet Vpb 1969....................................................................................4
Stelsels (interactie IB/Vpb)..............................................................................................................................4
Rechtsgronden.................................................................................................................................................4
Verhouding tot het jaarrekeningrecht.................................................................................................................5
Maatschappelijke en politieke ontwikkelingen...................................................................................................5
Internationale en Europese ontwikkelingen........................................................................................................8
Week 2: Belastingplicht en winstbegrip........................................................................................................ 11
Subjectieve belastingplicht.................................................................................................................................11
Binnenlandse belastingplicht.........................................................................................................................17
Buitenlands belastingplicht...........................................................................................................................19
Subjectieve vrijstellingen...............................................................................................................................19
Samenvatting.................................................................................................................................................20
Winstbegrip (objectieve belastingplicht)...........................................................................................................20
Winstbepaling binnenlands belastingplichtige..............................................................................................21
Winstsfeer versus kapitaalsfeer (infokap en onttrekkingen)........................................................................26
Week 3: Verrekenprijzen.............................................................................................................................. 32
Verrekenprijzen..................................................................................................................................................32
Wettelijk kader...................................................................................................................................................32
Stappen verrekenprijzen (tentamen!)................................................................................................................35
Verrekenprijsmethoden................................................................................................................................36
Gevolgen correctie (Tentamen!)........................................................................................................................38
Documentatieverplichting (tentamen!).............................................................................................................39
Stappenplan financiële transactie......................................................................................................................41
Week 4 en 5: Renteaftrek............................................................................................................................. 42
Stappenplan.......................................................................................................................................................42
EV versus VV..................................................................................................................................................42
Stap 1: Fiscale kwalificatie EV/VV stappenplan.............................................................................................43
Stap 4: Onzakelijke geldlening (ook wel: ODR-lening)..................................................................................46
Stap 5: Renteaftrekbeperkingen....................................................................................................................48
Stellingen belastingdienst dat rente niet aftrekbaar is......................................................................................57
Verschillende groepen in Wet VPB.....................................................................................................................58
Week 6 en 8: Deelnemingsvrijstelling........................................................................................................... 59
Rechtsgronden...................................................................................................................................................59
Oplossingen........................................................................................................................................................59
Geschiedenis.......................................................................................................................................................60
Moeder-Dochterrichtlijn.....................................................................................................................................60
Stappenplan.......................................................................................................................................................61
Stap 1: Begrip “Deelneming”.........................................................................................................................61
Stap 2: Beleggingsdeelneming.......................................................................................................................65
1
, Deelnemingsverrekening (art. 13aa jo. 23c Wet VPB).......................................................................................67
Voordelen/kosten (art. 13 lid 1 Wet VPB)..........................................................................................................68
CFC regel (art. 13ab Wet VPB)...........................................................................................................................70
Compartimentering............................................................................................................................................72
Overdracht en omzetting onvolwaardige vorderingen (art. 13b en 13ba Wet VPB).........................................74
Opwaardering anti-misbruikmaatregelen.....................................................................................................74
Art. 13ba Wet VPB.........................................................................................................................................75
Art. 13b Wet VPB...........................................................................................................................................78
Liquidatieverliesregeling (art. 13d Wet VPB).....................................................................................................80
Achtergrond...................................................................................................................................................80
Omvang liquidatieverlies...............................................................................................................................81
Voorwaardes..................................................................................................................................................82
Tijdstip verliesneming....................................................................................................................................83
Samenvatting.....................................................................................................................................................85
Week 7 en 9: Fiscale eenheid....................................................................................................................... 86
Opbouw wet.......................................................................................................................................................86
Concernregeling.................................................................................................................................................86
Wezenskenmerken FE........................................................................................................................................86
Grondslag FE......................................................................................................................................................87
Casus met art. 13b Wet VPB..............................................................................................................................88
Soorten FE’s........................................................................................................................................................88
Inbreuken op FE-systematiek.............................................................................................................................89
Verliesverrekening..............................................................................................................................................90
Verrekening art. 15b-rente............................................................................................................................93
Doorgeschoven buitenlandse bronbelasting.................................................................................................93
Aangaan FE........................................................................................................................................................93
Tijdens FE............................................................................................................................................................96
Eindigen FE.........................................................................................................................................................96
Ontvoegen FE.....................................................................................................................................................97
Invorderingswet...............................................................................................................................................101
Week 10: Verliesverrekening...................................................................................................................... 102
Recente ontwikkelingen...................................................................................................................................102
Basisbeginselen................................................................................................................................................102
Formele aspecten.............................................................................................................................................103
Art. 20a Wet VPB.............................................................................................................................................104
Week 11: Fusie en splitsing........................................................................................................................ 107
Interne reorganisatie........................................................................................................................................107
Verschillen per categorie..................................................................................................................................107
Verschillen aandelenfusie en bedrijfsfusie.......................................................................................................108
Verschillen per faciliteit....................................................................................................................................108
2
, Aandelenfusie...................................................................................................................................................111
Bedrijfsfusie......................................................................................................................................................112
Splitsing............................................................................................................................................................112
Juridische fusie.................................................................................................................................................114
Bedrijfsfusie, splitsing en juridische fusie drie varianten.................................................................................115
Rechtsgevolgen artikelen.................................................................................................................................119
Welke faciliteit, aspecten:................................................................................................................................120
Samenhang met fiscale eenheid......................................................................................................................120
Week 12: Capita Selecta............................................................................................................................. 121
Objectvrijstelling (OVR) art. 15e Wet VPB........................................................................................................121
Stakingsverliesregeling................................................................................................................................123
Eindafrekening.................................................................................................................................................124
Exitheffing (art. 15c Wet VPB).....................................................................................................................124
Vangnetbepaling (art. 15d Wet VPB)..........................................................................................................125
Buitenlandse belastingplicht............................................................................................................................125
Aanslagbelasting..............................................................................................................................................126
3
, Week 1: Inleiding
Rechtsgrond, systeem en opbouw van de Wet Vpb 1969
Stelsels (interactie IB/Vpb)
Klassieke stelsel
Uitgangspunt -> scheiding tussen lichaam dat winst behaalt en aandeelhouders die
een winstuitdeling van het lichaam ontvangen.
Lichaam wordt voor zijn gehele winst belast
In Nederland gehanteerd
o Toch rekening mee gehouden met Vpb? Globaal evenwicht
Ja, combinatie box 2 en Vpb eigenlijk gelijk aan tarief box 1. Dus
klassieke stelsel door box 2 gemitigreerd. Moet eigenlijk niet uitmaken
of je BV hebt of winst uit onderneming. In Vpb tarieven verlaagd en
toen aantrekkelijker om in BV te gaan, dat is toen opgelost door MKB
winstvrijstelling. MKB winstvrijstelling heeft met dit globale evenwicht
te maken.
DGA’s boven 2 ton betalen 49,5% = gelijk met werknemer. Is dat wel
logisch? Misschien niet door ondernemersrisico. Daarom ook DGA’s
onder 2 ton effectief minder belasting betalen.
Verrekeningsstelsels
Uitgangspunt -> geen scheiding tussen lichaam en aandeelhouders
IB-verrekeningsstelsel
o Aandeelhouder is minder IB verschuldigd, omdat het lichaam reeds VPB heeft
betaald.
VPB-verrekeningsstelsel
o VPB geheel of gedeeltelijk verrekend met de IB
In internationale verhoudingen is dit lastig
Stelsel met gedifferentieerd tarief
Voor uitgedeelde en gereserveerde winst gelden verschillende tarieven.
Stelsel met aftrek van dividend
Aftrek van primair dividend of aftrek van feitelijk betaald dividend
Rechtsgronden
Waarom kan de VPB bestaan als er ook IB wordt geheven over de winst van een aan
de VPB onderworpen lichaam?
o De zelfstandigheid van de vennootschap
o Het tegengaan van winstoppotting door aandeelhouders
o Beginsel van bevoorrechte verkrijging
Wet VPB 1969
4
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