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Oefeningen belastingrecht 2, Accountancy
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Waar staat het begrip voor investeren?
Waar staat het begrip voor investeren?
Art. 3.43 Wet IB.
Hoe hoog is de startersaftrek?
Hoe hoog is de startersaftrek?
De startersaftrek is een verhoging op de zelfstandigenaftrek van 2123 euro. Art. 3.76 lid 3 Wet IB.
Als Frank zijn winkel (het pand) verkoopt met een winst 200.000 euro. Mag hij deze dan herinvesteringen in een opslagloods (ook een pand)?
Als Frank zijn winkel (het pand) verkoopt met een winst 200.000 euro. Mag hij deze dan herinvesterin...
Nee, deze panden hebben niet dezelfde economische functie. Art. 3.54 lid 4 Wet IB.
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