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Jurisprudentie Samenvatting Omzetbelasting Semester 3.2

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Jurisprudentie Samenvatting Omzetbelasting semester 3.2 van opleiding Finance, Tax and Advice.

Institution
Fontys Hogeschool (Fontys)
Course
Omzetbelasting








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Written for

Institution
Fontys Hogeschool (Fontys)
Study
Finance, Tax and Advice
Course
Omzetbelasting
All documents for this subject (3)

Document information

Uploaded on
September 17, 2023
Number of pages
1
Written in
2022/2023
Type
Summary

Subjects

  • omzetbelasting
  • jurisprudentie
  • jurisprudentie omzetbelasting

Content preview

Jurisprudentie Omzetbelasting Semester 3.2:
Rompelman-arrest
Aanvang ondernemerschap is vanaf de eerste ondernemershandeling, ook als feitelijk nog niet
gepresteerd wordt.

Van der Steen-arrest:
Een DGA is niet automatisch een ondernemer.

Tolsma-arrest:
Geen ondernemerschap bij vrijgevigheid.

BNB 1994/306:
Geen ondernemerschap bij een symbolische vergoeding.

Polysar-arrest:
Geen ondernemerschap bij het houden van aandelen, obligaties etc.

Rompelman-arrest en Lennartz-arrest:
Aanvang ondernemerschap is vanaf de eerste ondernemershandeling, ook als feitelijk nog niet
gepresteerd wordt.

I vs. S Fini Holding:
Einde ondernemerschap bij de laatste liquidatiehandeling, kan lang na laatste prestatie/levering zijn.

Arrest 14 september 1988:
Kosten voor gemene rekening.

Gerechtshof Arnhem-Leeuwarden 4 september 2018, 17/00833:
Paardenfokker is geen ondernemer voor de btw.

Hongkong Trade Development Council:
Prestaties om niet. Geen belastbare handeling voor de OB.

IJveren:
Prestaties om niet en tegen vergoeding.

Rechtbank Noord-Holland, 22 juli 2019, HAA 17/3588 t/m HAA 17/3594:
Geen economische prestatie.
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