Thesis

Een mooi voorbeeld van een juridische masterscriptie? Mijn scriptie voor de master Fiscaal Recht aan Tilburg University, cijfer 8

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Course
Masterscriptie Fiscaal Recht VPB

Institution
Tilburg University (UVT)

Mijn master scriptie voor de studie Fiscaal Recht aan Tilburg University (Universiteit van Tilburg), vak vennootschapsbelasting. Het onderwerp is de Wet Compartimenteringsreserve (m.b.t. de deelnemingsvrijstelling) en de uitvoerbaarheid en effectiviteit van dit wetsvoorstel. De opzet en opbouw van ...

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Uploaded on March 4, 2024
Number of pages 47
Written in 2015/2016
Type Thesis
Supervisor(s) Drs. f.j. elsweier
Year Unknown

scriptie fiscaal recht
master fiscaal recht
juridische masterscriptie
masterscriptie fiscaal recht
scriptie vennootschapsbelasting
masterscriptie universiteit
scriptie deelnemingsvrijstelling

Institution
Tilburg University (UVT)
Education
Fiscaal Recht
Course
Masterscriptie Fiscaal Recht VPB

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De Wet
Compartimenteringsreserve

Naam auteur: Marlous van Belkom
Studierichting: Fiscaal Recht
Studentnummer: 218905
Afstudeerdatum: 22 oktober 2015
Scriptiebegeleider: Drs. F.J. Elsweier

,Inhoudsopgave
1. Inleiding ................................................................................................................................ 3

1.1 Inleiding ........................................................................................................................... 3

1.2 Aanleiding en probleemstelling ....................................................................................... 3

1.3 Afbakening ....................................................................................................................... 4

1.4 Toetsingskader ................................................................................................................. 4

1.5 Hoofdstukindeling ............................................................................................................ 6

2. Compartimentering ............................................................................................................. 7

2.1 De deelnemingsvrijstelling............................................................................................... 7

2.2 De definitie van ‘compartimenteren’ ............................................................................... 8

2.3 Feitencompartimentering ............................................................................................... 10

2.4 Regelcompartimentering ................................................................................................ 10

2.5 Tussenconclusie ............................................................................................................. 11

3. De Wet Compartimenteringsreserve................................................................................ 12

3.1 Het doel van de wetgever ............................................................................................... 12

3.2 Artikel 28c Wet Vpb 1969 ............................................................................................. 13

3.2.1. Artikel 28c, lid 1 en lid 2 Wet Vpb 1969........................................................... 13

3.2.1.1 Voorbeeld belaste compartimenteringsreserve.................................... 13

3.2.1.2 Voorbeeld onbelaste compartimenteringsreserve................................ 14

3.2.1.3 Voorbeeld onbelaste negatieve compartimenteringsreserve ............... 14

3.2.2. Artikel 28c, lid 3 Wet Vpb 1969 ........................................................................ 15

3.2.3. Artikel 28c, lid 4 Wet Vpb 1969 ........................................................................ 17

3.2.3.1. Onderdeel a en doorschuiven ............................................................. 17

3.2.3.2. Doorschuiving onbelaste compartimenteringsreserve ....................... 19

3.2.3.3. Onderdeel b ......................................................................................... 20

3.2.3.4. Onderdeel c ......................................................................................... 20

3.2.4. Artikel 28c, lid 5 Wet Vpb 1969 ........................................................................ 21

1

, 3.3 Artikel 34c Wet Vpb 1969 ............................................................................................. 22

3.4 Terugwerkende kracht .................................................................................................... 23

3.5 Vrijwillige afrekening .................................................................................................... 26

3.6 Voor bezwaar vatbare beschikking ................................................................................ 26

3.7 Tussenconclusie ............................................................................................................. 26

4. Het alternatieve wetsvoorstel ............................................................................................ 27

4.1 Het doel van de auteurs .................................................................................................. 27

4.2 De Wet codificatie compartimenteringsleer deelnemingsvrijstelling ............................ 28

4.2.1 Artikelsgewijze toelichting ................................................................................. 29

4.2.1.1 Alternatief 1 ......................................................................................... 29

4.2.1.2 Alternatief 2 ......................................................................................... 30

4.2.1.3 Voorbeelden ......................................................................................... 30

4.2.2 Conclusie................................................................................................. 31

5. Toetsing van de Wet Compartimenteringsreserve en het alternatieve wetsvoorstel ... 31

5.1 Toetsing van de Wet Compartimenteringsreserve ................................................. 32

5.1.1 Terugwerkende kracht ............................................................................ 32

5.1.2 Vrijwillige afrekening ............................................................................. 33

5.1.3 Voor bezwaar vatbare beschikking ......................................................... 34

5.1.4 Misbruik van de Wet Compartimenteringsreserve ................................. 34

5.1.5 Compartimentering van dividenduitkeringen ......................................... 35

5.2 Toetsing van het alternatieve wetsvoorstel ............................................................ 36

5.2.1 Terugwerkende kracht ............................................................................ 36

5.2.2 Toepassing van het alternatieve wetsvoorstel......................................... 36

5.2.3 Effectiviteit en uitvoerbaarheid van het alternatieve wetsvoorstel ......... 37

5.3 Tussenconclusie ..................................................................................................... 38

6. Conclusie en aanbevelingen .............................................................................................. 40

Literatuurlijst ......................................................................................................................... 44

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