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College 7 - Rente
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Uitwerking van college 7
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College 7 – RenteRenteregeling tot 2013
- Heffingsrente
- Invorderingsrente
- (Revisierente)
Heffingsrente
Art. 30f-30k AWR
Vroeger waren de rentepercentages hoog, dus als mensen geld terug moesten krijgen van de
Belastingdienst kregen ze deze rente vergoed
Congruentie: ook andersom
Rentepercentages in 2012 lagen rond de 2,5%, maar in de jaren 80/90 waren ze erg hoog
Vergoedingskarakter HR BNB 1994/51 en HR BNB 2004/62: de vraag was of heffingsrente als
straf gezien moest worden. Als dat het geval is is het EVRM namelijk van toepassing. HR:
nee, het vergoedingskarakter staat voorop en er is geen sprake van een straf.
Geen sluitend stelsel alleen in de wet opgenomen belastingen vielen eronder en er kon
ook samenloop zijn.
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