Uitwerking Practicum Fiscaal Recht - Casus Raymond Cloosterman

Modulecode –
WFFC.FR.22
Deadline – 8 november
2022




FISCAAL RECHT
Casus Raymond Cloosterman

, Fiscaal recht
Casus Raymond Cloosterman




Modulecode – WFFC.FR.22
Inleverdatum – 8 november 2022
Kans - Eerste


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, Inhoudsopgave
Inleiding........................................................................................................................................................ 4

Opdracht 1 – Formeel belastingrecht............................................................................................................. 5
A) De woonplaats van een belastingplichtige......................................................................................................5
In de materiële belastingwet...........................................................................................................................5
In de formele belastingwet..............................................................................................................................5
Richtlijnen Belastingdienst..............................................................................................................................5
Jurisprudentie met betrekking tot het woonplaatsbeginsel...........................................................................6
Invloed van het woonplaatsbeginsel op overige belastingen.........................................................................7
Overige beginselen..........................................................................................................................................8
B) Naheffingsaanslagen en navorderingsaanslagen...........................................................................................9
Naheffingsaanslagen........................................................................................................................................9
Navorderingsaanslagen...................................................................................................................................9

Opdracht 2 – Inkomstenbelasting................................................................................................................. 13
Biografie Raymond Cloosterman.......................................................................................................................13
Fiscaal partnerschap..........................................................................................................................................13
Inkomstenbelasting 2021...................................................................................................................................13
Fiscale positie van Raymond Cloosterman....................................................................................................13
Box 1 – Inkomsten uit wonen en werken......................................................................................................13
Box 2 – Inkomsten uit aanmerkelijk belang..................................................................................................15
Box 3 – Inkomsten uit sparen en beleggen...................................................................................................16

Opdracht 3 – Loonbelasting.......................................................................................................................... 17
Waarom is Rituals belastingplichtig?.................................................................................................................17
Dienstbetrekking............................................................................................................................................17
Inhoudingsplichtige.......................................................................................................................................17
Werknemer....................................................................................................................................................18
Loon...............................................................................................................................................................19
Belastingtarief................................................................................................................................................19
Wijze van heffing...........................................................................................................................................20

Opdracht 4 – Vennootschapsbelasting......................................................................................................... 21
Waarom vennootschapsbelasting?....................................................................................................................21
Tarieven vennootschapsbelasting 2021.............................................................................................................21
Berekening vennootschapsbelasting conform belastingtarieven......................................................................22
Berekening vennootschapsbelasting conform de jaarrekening.........................................................................22

Opdracht 5 – Omzetbelasting....................................................................................................................... 23
De belastingplicht...............................................................................................................................................23
Tarieven waarmee Rituals voor de omzetbelasting te maken heeft.................................................................24
Voorbelasting.....................................................................................................................................................24
Giftcards.............................................................................................................................................................24
Verschillende scenario’s................................................................................................................................25
Tijdstip waarop de omzetbelasting verschuldigd wordt....................................................................................25
Omzetbelasting 4e kwartaal 2021......................................................................................................................26

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