Samenvatting Internationaal en
Europees belastingrecht
Inhoudsopgave
Week 1: Inleiding internationaal belastingrecht.............................................................................................5
Internationaal belastingrecht (IBR)......................................................................................................................5
Bronnen IBR..........................................................................................................................................................5
1. Nationaal recht............................................................................................................................................5
2. Internationaal recht.....................................................................................................................................6
3. Bilaterale verdragen....................................................................................................................................9
4. Gezaghebbende teksten............................................................................................................................10
5. Supranationale recht van de EU................................................................................................................11
Algemene beginselen van IBR............................................................................................................................11
Methoden ter voorkoming van dubbele belasting.............................................................................................13
Fiscale soevereiniteit..........................................................................................................................................15
Stappenplan tentamen inkomensbestanddeel belastbaar................................................................................15
Week 2: Woonplaats.................................................................................................................................... 17
Belang van de woonplaats.................................................................................................................................17
Verdragswoonplaats..........................................................................................................................................17
Wet IB (Stap 1)...................................................................................................................................................20
Wet VPB (Stap 1)................................................................................................................................................24
Wet Dividendbelasting (Stap 1).........................................................................................................................27
Wet bronbelasting (Stap 1)................................................................................................................................31
Wet Loonbelasting (Stap 1)................................................................................................................................33
Successiewet (Stap 1).........................................................................................................................................34
Nederland...........................................................................................................................................................34
Week 3: Verdeling heffingsbevoegdheid diverse inkomensbestanddelen in OESO-modelverdrag en in Bvdb
2001............................................................................................................................................................ 35
Structuur en inhoud belastingverdrag conform OESO-Modelverdrag...............................................................35
Toewijzingsregels...............................................................................................................................................36
Hoofdlijnen allocatieregels inkomen..................................................................................................................36
Inkomsten uit OG...............................................................................................................................................37
Nationale regelgeving inkomsten uit OG......................................................................................................37
Artikel 6 OESO-Modelverdrag (OG)...............................................................................................................38
Verdragsloze situatie.....................................................................................................................................39
Artikel 7 OESO-Modelverdrag (winst uit onderneming)....................................................................................39
Artikel 8 OESO-Modelverdrag (zee- en luchtvaart)............................................................................................40
1
, Artikel 9 OESO-Modelverdrag (gelieerde ondernemingen)...............................................................................40
Dividenden..........................................................................................................................................................40
Nationale regelgeving....................................................................................................................................40
Inkoop van eigen aandelen of liquidatie.......................................................................................................40
Artikel 10 OESO-Modelverdrag (dividenden)................................................................................................41
Verdragsloze situatie.....................................................................................................................................43
Interest...............................................................................................................................................................44
Nationale regelgeving....................................................................................................................................44
Artikel 11 OESO-Modelverdrag (interest).....................................................................................................45
Verdragsloze situatie.....................................................................................................................................47
Royalty................................................................................................................................................................47
Nationale regelgeving....................................................................................................................................47
Artikel 12 OESO-Modelverdrag (royalty).......................................................................................................48
Verdragsloze situatie.....................................................................................................................................48
Vervreemdingswinsten.......................................................................................................................................49
Nationale regelgeving....................................................................................................................................49
Artikel 13 OESO-Modelverdrag (vervreemdingswinsten).............................................................................49
Artikel 20 OESO-Modelverdrag (studenten)......................................................................................................51
Artikel 21 OESO-Modelverdrag (overige inkomsten).........................................................................................51
Toewijzingsbepalingen in het Bvdb....................................................................................................................51
Week 4: Grensoverschrijdend arbeid en pensioen........................................................................................53
Verdragsinterpretatie.........................................................................................................................................53
Artikel 15 t/m 19 OESO-Modelverdrag..............................................................................................................55
Inkomsten uit niet-zelfstandige arbeid..............................................................................................................56
Nationale regelgeving....................................................................................................................................56
Artikel 15 OESO-Modelverdrag (inkomsten uit niet-zelfstandige arbeid)....................................................57
Artikel 16 OESO-Modelverdrag (bestuurdersbeloningen)..................................................................................59
Artikel 17 OESO-Modelverdrag (entertainers en sportbeoefenaars).................................................................60
Pensioenen.........................................................................................................................................................60
Nationale regelgeving....................................................................................................................................60
Artikel 18 OESO-Modelverdrag (pensioenen)...............................................................................................60
Overheidsfuncties...............................................................................................................................................61
Artikel 19 OESO-Modelverdrag (overheidsfuncties).....................................................................................61
Week 5: Inleiding Europees Belastingrecht................................................................................................... 62
Lidstaten.............................................................................................................................................................62
Algemene kenmerken: doorwerking EU-recht in het nationale recht...............................................................62
Bronnen van EU-recht........................................................................................................................................63
Unie....................................................................................................................................................................66
Europese politieke instellingen...........................................................................................................................68
Het Hof van Justitie............................................................................................................................................69
Toets op tentamen.............................................................................................................................................69
Fiscale staatssteun.............................................................................................................................................70
Week 6: Verdragsvrijheden.......................................................................................................................... 75
2
, Verdragsvrijheden..............................................................................................................................................75
Beslisschema prejudiciële procedure HvJ...........................................................................................................76
Verhouding vrij kapitaalverkeer en vrijheid van vestiging............................................................................83
Voorbeelden toepassing beslissingsboom....................................................................................................84
Schumacker arrest..............................................................................................................................................85
Relatie met belastingverdragen.........................................................................................................................88
Week 7: EU Richtlijnen................................................................................................................................. 89
Richtlijninterpretatie..........................................................................................................................................89
Moeder-dochterrichtlijn 2011/96/EU (gewijzigd bij 2014/86/EU en 2015/21/EU)...........................................91
Rente en royalty richtlijn....................................................................................................................................93
Fusierichtlijn 2009/133/EG.................................................................................................................................93
ATAD...................................................................................................................................................................97
Richtlijn-ontwikkelingen.....................................................................................................................................98
Week 8: Vaste inrichting.............................................................................................................................. 99
Drempelfunctie...................................................................................................................................................99
Buitenlandse/binnenlandse belastingplicht.....................................................................................................100
Soorten VI’s......................................................................................................................................................101
Week 9: Winsttoerekening aan vaste inrichting.......................................................................................... 108
Verhouding generale onderneming (generale winst) en VI (VI-winst).............................................................108
Artikel 7 OESO-Modelverdrag..........................................................................................................................109
Stappenplan winstallocatie VI (AOA = authorised OECD Approach)...............................................................110
Toerekenen aandelen aan VI.......................................................................................................................112
Onderlinge transacties (dealings)................................................................................................................114
Week 11: Internationale gegevensuitwisseling en andere vormen van wederzijdse bijstand.......................116
Nationale informatieverplichtingen.................................................................................................................116
Belang van internationale samenwerking.......................................................................................................116
Rechtsgrond.....................................................................................................................................................117
WABB verdrag..................................................................................................................................................119
Internationale gevolgen...................................................................................................................................119
OESO, Richtlijn en WIB.....................................................................................................................................120
Vormen van informatie-uitwisseling...........................................................................................................121
Andere vormen van wederzijdse bijstand...................................................................................................123
Artikel 26 OESO-Modelverdrag...................................................................................................................124
WIB...............................................................................................................................................................126
Overview richtlijn 2013-2020......................................................................................................................126
Week 12: Voorkoming van dubbele belasting en non-discriminatie............................................................129
Onderworpenheidseis......................................................................................................................................129
Discriminatieverbod.........................................................................................................................................138
Week 13: Emigratie (exitheffing/conserverende aanslag) en immigratie.....................................................140
3
, Vermogensbestanddelen overbrengen naar het buitenland...........................................................................140
Emigratie AB-houder........................................................................................................................................140
Emigratie pensioengerechtigde (en lijfrentegerechtigde)...............................................................................143
Emigratie IB-ondernemer.................................................................................................................................145
Zetelverplaatsing BV........................................................................................................................................146
Immigratie AB-houder......................................................................................................................................148
HvJ National Grid Indus (in pocket)..................................................................................................................148
HvJ Lasteryrie de Saillant en HvJ N (in pocket).................................................................................................149
HvJ Commissie Portugal (in pocket).................................................................................................................149
LET OP! Verdrag NL-DUI bijna gelijk aan OESO, behalve pensioenbepalingen. Kun je
gebruiken als vertaling.
4
Europees belastingrecht
Inhoudsopgave
Week 1: Inleiding internationaal belastingrecht.............................................................................................5
Internationaal belastingrecht (IBR)......................................................................................................................5
Bronnen IBR..........................................................................................................................................................5
1. Nationaal recht............................................................................................................................................5
2. Internationaal recht.....................................................................................................................................6
3. Bilaterale verdragen....................................................................................................................................9
4. Gezaghebbende teksten............................................................................................................................10
5. Supranationale recht van de EU................................................................................................................11
Algemene beginselen van IBR............................................................................................................................11
Methoden ter voorkoming van dubbele belasting.............................................................................................13
Fiscale soevereiniteit..........................................................................................................................................15
Stappenplan tentamen inkomensbestanddeel belastbaar................................................................................15
Week 2: Woonplaats.................................................................................................................................... 17
Belang van de woonplaats.................................................................................................................................17
Verdragswoonplaats..........................................................................................................................................17
Wet IB (Stap 1)...................................................................................................................................................20
Wet VPB (Stap 1)................................................................................................................................................24
Wet Dividendbelasting (Stap 1).........................................................................................................................27
Wet bronbelasting (Stap 1)................................................................................................................................31
Wet Loonbelasting (Stap 1)................................................................................................................................33
Successiewet (Stap 1).........................................................................................................................................34
Nederland...........................................................................................................................................................34
Week 3: Verdeling heffingsbevoegdheid diverse inkomensbestanddelen in OESO-modelverdrag en in Bvdb
2001............................................................................................................................................................ 35
Structuur en inhoud belastingverdrag conform OESO-Modelverdrag...............................................................35
Toewijzingsregels...............................................................................................................................................36
Hoofdlijnen allocatieregels inkomen..................................................................................................................36
Inkomsten uit OG...............................................................................................................................................37
Nationale regelgeving inkomsten uit OG......................................................................................................37
Artikel 6 OESO-Modelverdrag (OG)...............................................................................................................38
Verdragsloze situatie.....................................................................................................................................39
Artikel 7 OESO-Modelverdrag (winst uit onderneming)....................................................................................39
Artikel 8 OESO-Modelverdrag (zee- en luchtvaart)............................................................................................40
1
, Artikel 9 OESO-Modelverdrag (gelieerde ondernemingen)...............................................................................40
Dividenden..........................................................................................................................................................40
Nationale regelgeving....................................................................................................................................40
Inkoop van eigen aandelen of liquidatie.......................................................................................................40
Artikel 10 OESO-Modelverdrag (dividenden)................................................................................................41
Verdragsloze situatie.....................................................................................................................................43
Interest...............................................................................................................................................................44
Nationale regelgeving....................................................................................................................................44
Artikel 11 OESO-Modelverdrag (interest).....................................................................................................45
Verdragsloze situatie.....................................................................................................................................47
Royalty................................................................................................................................................................47
Nationale regelgeving....................................................................................................................................47
Artikel 12 OESO-Modelverdrag (royalty).......................................................................................................48
Verdragsloze situatie.....................................................................................................................................48
Vervreemdingswinsten.......................................................................................................................................49
Nationale regelgeving....................................................................................................................................49
Artikel 13 OESO-Modelverdrag (vervreemdingswinsten).............................................................................49
Artikel 20 OESO-Modelverdrag (studenten)......................................................................................................51
Artikel 21 OESO-Modelverdrag (overige inkomsten).........................................................................................51
Toewijzingsbepalingen in het Bvdb....................................................................................................................51
Week 4: Grensoverschrijdend arbeid en pensioen........................................................................................53
Verdragsinterpretatie.........................................................................................................................................53
Artikel 15 t/m 19 OESO-Modelverdrag..............................................................................................................55
Inkomsten uit niet-zelfstandige arbeid..............................................................................................................56
Nationale regelgeving....................................................................................................................................56
Artikel 15 OESO-Modelverdrag (inkomsten uit niet-zelfstandige arbeid)....................................................57
Artikel 16 OESO-Modelverdrag (bestuurdersbeloningen)..................................................................................59
Artikel 17 OESO-Modelverdrag (entertainers en sportbeoefenaars).................................................................60
Pensioenen.........................................................................................................................................................60
Nationale regelgeving....................................................................................................................................60
Artikel 18 OESO-Modelverdrag (pensioenen)...............................................................................................60
Overheidsfuncties...............................................................................................................................................61
Artikel 19 OESO-Modelverdrag (overheidsfuncties).....................................................................................61
Week 5: Inleiding Europees Belastingrecht................................................................................................... 62
Lidstaten.............................................................................................................................................................62
Algemene kenmerken: doorwerking EU-recht in het nationale recht...............................................................62
Bronnen van EU-recht........................................................................................................................................63
Unie....................................................................................................................................................................66
Europese politieke instellingen...........................................................................................................................68
Het Hof van Justitie............................................................................................................................................69
Toets op tentamen.............................................................................................................................................69
Fiscale staatssteun.............................................................................................................................................70
Week 6: Verdragsvrijheden.......................................................................................................................... 75
2
, Verdragsvrijheden..............................................................................................................................................75
Beslisschema prejudiciële procedure HvJ...........................................................................................................76
Verhouding vrij kapitaalverkeer en vrijheid van vestiging............................................................................83
Voorbeelden toepassing beslissingsboom....................................................................................................84
Schumacker arrest..............................................................................................................................................85
Relatie met belastingverdragen.........................................................................................................................88
Week 7: EU Richtlijnen................................................................................................................................. 89
Richtlijninterpretatie..........................................................................................................................................89
Moeder-dochterrichtlijn 2011/96/EU (gewijzigd bij 2014/86/EU en 2015/21/EU)...........................................91
Rente en royalty richtlijn....................................................................................................................................93
Fusierichtlijn 2009/133/EG.................................................................................................................................93
ATAD...................................................................................................................................................................97
Richtlijn-ontwikkelingen.....................................................................................................................................98
Week 8: Vaste inrichting.............................................................................................................................. 99
Drempelfunctie...................................................................................................................................................99
Buitenlandse/binnenlandse belastingplicht.....................................................................................................100
Soorten VI’s......................................................................................................................................................101
Week 9: Winsttoerekening aan vaste inrichting.......................................................................................... 108
Verhouding generale onderneming (generale winst) en VI (VI-winst).............................................................108
Artikel 7 OESO-Modelverdrag..........................................................................................................................109
Stappenplan winstallocatie VI (AOA = authorised OECD Approach)...............................................................110
Toerekenen aandelen aan VI.......................................................................................................................112
Onderlinge transacties (dealings)................................................................................................................114
Week 11: Internationale gegevensuitwisseling en andere vormen van wederzijdse bijstand.......................116
Nationale informatieverplichtingen.................................................................................................................116
Belang van internationale samenwerking.......................................................................................................116
Rechtsgrond.....................................................................................................................................................117
WABB verdrag..................................................................................................................................................119
Internationale gevolgen...................................................................................................................................119
OESO, Richtlijn en WIB.....................................................................................................................................120
Vormen van informatie-uitwisseling...........................................................................................................121
Andere vormen van wederzijdse bijstand...................................................................................................123
Artikel 26 OESO-Modelverdrag...................................................................................................................124
WIB...............................................................................................................................................................126
Overview richtlijn 2013-2020......................................................................................................................126
Week 12: Voorkoming van dubbele belasting en non-discriminatie............................................................129
Onderworpenheidseis......................................................................................................................................129
Discriminatieverbod.........................................................................................................................................138
Week 13: Emigratie (exitheffing/conserverende aanslag) en immigratie.....................................................140
3
, Vermogensbestanddelen overbrengen naar het buitenland...........................................................................140
Emigratie AB-houder........................................................................................................................................140
Emigratie pensioengerechtigde (en lijfrentegerechtigde)...............................................................................143
Emigratie IB-ondernemer.................................................................................................................................145
Zetelverplaatsing BV........................................................................................................................................146
Immigratie AB-houder......................................................................................................................................148
HvJ National Grid Indus (in pocket)..................................................................................................................148
HvJ Lasteryrie de Saillant en HvJ N (in pocket).................................................................................................149
HvJ Commissie Portugal (in pocket).................................................................................................................149
LET OP! Verdrag NL-DUI bijna gelijk aan OESO, behalve pensioenbepalingen. Kun je
gebruiken als vertaling.
4
