1.0Practical | Boekhouding, Salarisadministratie & Belastingadvieshttps://practical.nl/en/Practical | Boekhouding, Salarisadministratie & Belastingadvieshttps://practical.nl/en/rich600338<blockquote class="wp-embedded-content" data-secret="m9ui3v6uay"><a href="https://practical.nl/en/omvang-terbeschikkingstelling/">Omvang terbeschikkingstelling</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://practical.nl/en/omvang-terbeschikkingstelling/embed/#?secret=m9ui3v6uay" width="600" height="338" title="“Omvang terbeschikkingstelling” — Practical | Boekhouding, Salarisadministratie & Belastingadvies" data-secret="m9ui3v6uay" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://practical.nl/wp-includes/js/wp-embed.min.js </script> https://practical.nl/wp-content/uploads/2024/04/bcf7ab6c-128d-4198-a43a-a993ec5bd809.jpg800532De opbrengst van de terbeschikkingstelling van vermogensbestanddelen aan een vennootschap, waarin de belastingplichtige een aanmerkelijk belang heeft, wordt tot resultaat uit overige werkzaamheden gerekend. In een procedure voor Hof Den Bosch was de