Arresten (IB) niet winst
Inhoudsopgave
Week 1: Grondslag en structuur Wet IB 2001................................................................................................. 4
Rb. ’s-Hertogenbosch 27 februari 2007, ECLI:NL:RBSHE:2007:AZ9321 (Guus Hiddink)......................................4
Zwagersarrest (BNB 1978/132)............................................................................................................................4
Werkzaamheden voor echtgenoot 1 juni 2017....................................................................................................4
Administratieve werkzaamheden voor hoogleraar (BNB 1981/296)...................................................................4
Verzorgen zieke echtgenoot (BNB 1986/39)........................................................................................................5
Hulpje bankovervaller (BNB 1993/18)..................................................................................................................5
Verduistering werkgever (BNB 1993/19).............................................................................................................5
Staatscommissie-arrest (BNB 1981/99)...............................................................................................................5
Medische proevenarrest (BNB 1990/329)............................................................................................................6
Nasi Bami- of receptenarrest (BNB 1993/203)....................................................................................................6
Piramidespelarresten (o.a. BNB 2002/128-129)..................................................................................................7
Hof Den Haag 29 mei 2002, LJN AT8076.............................................................................................................7
HR 25 november 1959, BNB 1959/389 (OMO-arrest)..........................................................................................7
HR 25 oktober 1961, BNB 1961/362 (Goed zo-actie-arrest)................................................................................7
Week 2: Box 1................................................................................................................................................ 8
Het Smeerputarrest (HR 29 juni 1983, BNB 1984/2)............................................................................................8
Gehoorbeschadiging tijdens schietoefening (HR 3 November 1993, nr. 29466).................................................9
Het smartengeld arrest (Hof Arnhem-Leeuwarden 21 april 2015, nr. 14/00777)...............................................9
Schadevergoeding voor negatief loon (HR 14 juli 2017, nr. 16/01877).............................................................10
Het verduisteringsarrest (HR 24 juni 1992, nr. 28.156, BNB 1993/19)..............................................................10
Afzonderen van het loon (HR 1 december 2017, nr. 17/01245)........................................................................10
HR 21 september 1983, BNB 1984/31...............................................................................................................11
HR 22 juli 1981, BNB 1981/205..........................................................................................................................11
Hof Arnhem-Leeuwarden 26 september 2017...................................................................................................11
Fairplayarrest (HR 8 januari 1986, nr. 23.034, BNB 1986/128).........................................................................12
HR 18 september 2020 (Tuinhuis arrest)...........................................................................................................12
Hof ’s-Hertogenbosch 13 oktober 2016, ECLI:NL:GHSHE:2016:4603 (B&B)......................................................13
HR 16 juli 1993, nr. 28174, BNB 1993/281........................................................................................................13
Rechtbank Arnhem 24 februari 2011, nr. 10/02455..........................................................................................13
Week 3 en 4: Box 2...................................................................................................................................... 14
HR 16 december 2011, BNB 2012/80 en 81.......................................................................................................14
HR 10 maart 2006, BNB 2007/15.......................................................................................................................14
1
, HR 5 februari 1997, BNB 1997/217....................................................................................................................15
HR 25 november 2011, BNB 2012/37................................................................................................................15
Hof Arnhem-Leeuwarden 12 juli 2022...............................................................................................................15
Unilever arrest....................................................................................................................................................16
HR 29 oktober 2004, BNB 2005/64....................................................................................................................16
HR 28 juni 1989, BNB 1990/147.........................................................................................................................16
Week 5 en 6: Box 1 ROW en TBS.................................................................................................................. 17
HR 26 augustus 1998, ECLI:NL:HR:1998:AA2555 (Baksteenarrest)...................................................................17
HR 9 oktober 2009, BNB 2010/117 (HR Uitponden)..........................................................................................17
HR 16 maart 2012, ECLI:NL:HR:2012:BU4808, BNB 2012/166 (HR Winkelcentrum arrest)..............................17
HR 24 februari 2012, BNB 2012/120 (HR architect/stedenbouwkundige)........................................................18
HR 15 januari 2010, ECLI:NL:HR:2010:BH9198, BNB 2010/100........................................................................18
HR 5 februari 2016, nr. 14/03307, BNB 2016/139, V-N 2016/9.9.....................................................................19
HR 13 juli 2018 (V-N 2018/39.4)........................................................................................................................19
HR 8 september 2006 (Oliemaatschappijarrest)................................................................................................20
HR 25 november 2011, BNB 2012/78, V-N 2011/62.14 (Novemberarresten)...................................................20
HR 9 mei 2008, BNB 2008/191...........................................................................................................................20
HR 25 November 2011, BNB 2012/37................................................................................................................21
HR 9 maart 2012, BNB 2012/188, V-N 2012/15.18...........................................................................................21
HR 14 september 2012, BNB 2013/12, V-N 2012/46.17....................................................................................21
HR 22 januari 2010, BNB 2010/190, V-N 2010/6.19..........................................................................................22
HR 13 april 2012, BNB 2012/190, V-N 2012/20.15 (verpachte landbouwgrond)..............................................23
HR 9 november 2012, BNB 2013/24..................................................................................................................23
HR 9 maart 1983, ECLI:NL:HR:1983:AW8960 (Cessna-arrest)...........................................................................24
HR 18 maart 1987, BNB 1987/245.....................................................................................................................24
HR 20 januari 1988, BNB 1988/122...................................................................................................................24
HR 4 september 1996 BNB 1997/42..................................................................................................................24
HR 8 juli 1986, BNB 1986/295 en 296 (informele kapitaalarresten).................................................................25
HR 9 september 2015 (PGB)...............................................................................................................................25
Week 7: Box 3.............................................................................................................................................. 26
BNB 2018/137 ‘de SNS Reaal zaak’....................................................................................................................26
BNB 2022/27 ‘Het kerstarrest’...........................................................................................................................26
Week 8: Inleiding Schenk- en Erfbelasting.................................................................................................... 28
Hof Arnhem-Leeuwarden 12 juli 2022, ECLI:NL:GHARL:2022:5910, V-N Vandaag 2022/1842.........................28
HR 20 januari 1988, nr. 24.970, BNB 1988/130.................................................................................................28
HR 12 juli 2013, nr. 12/02319, BNB 2013/218 (Chinese pot-arrest)..................................................................28
HR 6 maart 1963, nr. 14.955, BNB 1963/113....................................................................................................28
2
, Week 9: BOR................................................................................................................................................ 29
Hoge Raad 29 mei 2020 (BNB 2021/1 en BNB 2021/2).....................................................................................29
Hof ‘s-Hertogenbosch, 28 september 2021, ECLI:NL:GHSHE:2021:2883 (Horen en zien).................................29
3
Inhoudsopgave
Week 1: Grondslag en structuur Wet IB 2001................................................................................................. 4
Rb. ’s-Hertogenbosch 27 februari 2007, ECLI:NL:RBSHE:2007:AZ9321 (Guus Hiddink)......................................4
Zwagersarrest (BNB 1978/132)............................................................................................................................4
Werkzaamheden voor echtgenoot 1 juni 2017....................................................................................................4
Administratieve werkzaamheden voor hoogleraar (BNB 1981/296)...................................................................4
Verzorgen zieke echtgenoot (BNB 1986/39)........................................................................................................5
Hulpje bankovervaller (BNB 1993/18)..................................................................................................................5
Verduistering werkgever (BNB 1993/19).............................................................................................................5
Staatscommissie-arrest (BNB 1981/99)...............................................................................................................5
Medische proevenarrest (BNB 1990/329)............................................................................................................6
Nasi Bami- of receptenarrest (BNB 1993/203)....................................................................................................6
Piramidespelarresten (o.a. BNB 2002/128-129)..................................................................................................7
Hof Den Haag 29 mei 2002, LJN AT8076.............................................................................................................7
HR 25 november 1959, BNB 1959/389 (OMO-arrest)..........................................................................................7
HR 25 oktober 1961, BNB 1961/362 (Goed zo-actie-arrest)................................................................................7
Week 2: Box 1................................................................................................................................................ 8
Het Smeerputarrest (HR 29 juni 1983, BNB 1984/2)............................................................................................8
Gehoorbeschadiging tijdens schietoefening (HR 3 November 1993, nr. 29466).................................................9
Het smartengeld arrest (Hof Arnhem-Leeuwarden 21 april 2015, nr. 14/00777)...............................................9
Schadevergoeding voor negatief loon (HR 14 juli 2017, nr. 16/01877).............................................................10
Het verduisteringsarrest (HR 24 juni 1992, nr. 28.156, BNB 1993/19)..............................................................10
Afzonderen van het loon (HR 1 december 2017, nr. 17/01245)........................................................................10
HR 21 september 1983, BNB 1984/31...............................................................................................................11
HR 22 juli 1981, BNB 1981/205..........................................................................................................................11
Hof Arnhem-Leeuwarden 26 september 2017...................................................................................................11
Fairplayarrest (HR 8 januari 1986, nr. 23.034, BNB 1986/128).........................................................................12
HR 18 september 2020 (Tuinhuis arrest)...........................................................................................................12
Hof ’s-Hertogenbosch 13 oktober 2016, ECLI:NL:GHSHE:2016:4603 (B&B)......................................................13
HR 16 juli 1993, nr. 28174, BNB 1993/281........................................................................................................13
Rechtbank Arnhem 24 februari 2011, nr. 10/02455..........................................................................................13
Week 3 en 4: Box 2...................................................................................................................................... 14
HR 16 december 2011, BNB 2012/80 en 81.......................................................................................................14
HR 10 maart 2006, BNB 2007/15.......................................................................................................................14
1
, HR 5 februari 1997, BNB 1997/217....................................................................................................................15
HR 25 november 2011, BNB 2012/37................................................................................................................15
Hof Arnhem-Leeuwarden 12 juli 2022...............................................................................................................15
Unilever arrest....................................................................................................................................................16
HR 29 oktober 2004, BNB 2005/64....................................................................................................................16
HR 28 juni 1989, BNB 1990/147.........................................................................................................................16
Week 5 en 6: Box 1 ROW en TBS.................................................................................................................. 17
HR 26 augustus 1998, ECLI:NL:HR:1998:AA2555 (Baksteenarrest)...................................................................17
HR 9 oktober 2009, BNB 2010/117 (HR Uitponden)..........................................................................................17
HR 16 maart 2012, ECLI:NL:HR:2012:BU4808, BNB 2012/166 (HR Winkelcentrum arrest)..............................17
HR 24 februari 2012, BNB 2012/120 (HR architect/stedenbouwkundige)........................................................18
HR 15 januari 2010, ECLI:NL:HR:2010:BH9198, BNB 2010/100........................................................................18
HR 5 februari 2016, nr. 14/03307, BNB 2016/139, V-N 2016/9.9.....................................................................19
HR 13 juli 2018 (V-N 2018/39.4)........................................................................................................................19
HR 8 september 2006 (Oliemaatschappijarrest)................................................................................................20
HR 25 november 2011, BNB 2012/78, V-N 2011/62.14 (Novemberarresten)...................................................20
HR 9 mei 2008, BNB 2008/191...........................................................................................................................20
HR 25 November 2011, BNB 2012/37................................................................................................................21
HR 9 maart 2012, BNB 2012/188, V-N 2012/15.18...........................................................................................21
HR 14 september 2012, BNB 2013/12, V-N 2012/46.17....................................................................................21
HR 22 januari 2010, BNB 2010/190, V-N 2010/6.19..........................................................................................22
HR 13 april 2012, BNB 2012/190, V-N 2012/20.15 (verpachte landbouwgrond)..............................................23
HR 9 november 2012, BNB 2013/24..................................................................................................................23
HR 9 maart 1983, ECLI:NL:HR:1983:AW8960 (Cessna-arrest)...........................................................................24
HR 18 maart 1987, BNB 1987/245.....................................................................................................................24
HR 20 januari 1988, BNB 1988/122...................................................................................................................24
HR 4 september 1996 BNB 1997/42..................................................................................................................24
HR 8 juli 1986, BNB 1986/295 en 296 (informele kapitaalarresten).................................................................25
HR 9 september 2015 (PGB)...............................................................................................................................25
Week 7: Box 3.............................................................................................................................................. 26
BNB 2018/137 ‘de SNS Reaal zaak’....................................................................................................................26
BNB 2022/27 ‘Het kerstarrest’...........................................................................................................................26
Week 8: Inleiding Schenk- en Erfbelasting.................................................................................................... 28
Hof Arnhem-Leeuwarden 12 juli 2022, ECLI:NL:GHARL:2022:5910, V-N Vandaag 2022/1842.........................28
HR 20 januari 1988, nr. 24.970, BNB 1988/130.................................................................................................28
HR 12 juli 2013, nr. 12/02319, BNB 2013/218 (Chinese pot-arrest)..................................................................28
HR 6 maart 1963, nr. 14.955, BNB 1963/113....................................................................................................28
2
, Week 9: BOR................................................................................................................................................ 29
Hoge Raad 29 mei 2020 (BNB 2021/1 en BNB 2021/2).....................................................................................29
Hof ‘s-Hertogenbosch, 28 september 2021, ECLI:NL:GHSHE:2021:2883 (Horen en zien).................................29
3
