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Theoretische vragen H16 JVG, H20 BG3
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wanneer is er het wettelijke vermoeden van een deelneming?
wanneer is er het wettelijke vermoeden van een deelneming?
bij een kapitaalbelang van 20% of meer. Wanneer het kapitaalbelang echter niet voldoet aan de drie kenmerken van een deelneming, is er geen sprake van een deelneming
Wat is een belegging?
Wat is een belegging?
een belegging is een kapitaalbelang dat niet gericht is op samenwerking, maar slechts op het verkrijgen van opbrengsten
wat zijn de kenmerken van groep (groepsmaatschappijen)?
wat zijn de kenmerken van groep (groepsmaatschappijen)?
economische eenheid
organisatorische verbondenheid
centrale leiding
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