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Werkcollege 1 CS Europees- en Internationaal belastingrecht
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- Institution
Antwoorden werkcollege 1 CS EU en IBR.
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By: Maddyvl • 7 year ago
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Rowan38
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WC 1 EU + IBRCasus 1.1
1a.
Nationaal: Kan NL heffen?
Subject: Karel woont in NL met echtgenoot (woonplaatsbeginsel)
Object: Dus voor wereldinkomen belast in NL.
1b.
Mag NL heffen op grond van het verdrag?
Subject: Inwoner, dus toegang tot het verdrag.
Object: Art. 15 OESO Modelverdrag.
Hij werkt 5 maanden en 1 week in Frankrijk, dat is minder dan 183 dagen per jaar en salaris
wordt uitgekeerd door BV in NL.
Lid 1 zegt werkstaat mag heffen, lid 2 staat een uitzondering. Wanneer aan de eisen van lid 2
wordt voldaan mag de woonstaat heffen. Niet langer dan 183 dagen in werkstaat is aan
voldaan en salaris wordt ook niet uitgekeerd door een onderneming in werkstaat. Dus lid 2
in werking: Woonstaat mag heffen (Nederland).
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