{"id":10848,"date":"2024-04-04T04:00:00","date_gmt":"2024-04-04T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/omvang-terbeschikkingstelling\/"},"modified":"2024-04-04T04:00:00","modified_gmt":"2024-04-04T04:00:00","slug":"omvang-terbeschikkingstelling","status":"publish","type":"post","link":"https:\/\/practical.nl\/en\/omvang-terbeschikkingstelling\/","title":{"rendered":"Omvang terbeschikkingstelling"},"content":{"rendered":"<p>De opbrengst van de terbeschikkingstelling van vermogensbestanddelen aan een vennootschap, waarin de belastingplichtige een aanmerkelijk belang heeft, wordt tot resultaat uit overige werkzaamheden gerekend.<\/p>\n<p>In een procedure voor Hof Den Bosch was de omvang van een terbeschikkingstelling in geschil. Het betrof een paardencomplex, dat volgens de eigenaar slechts gedeeltelijk aan zijn bv ter beschikking is gesteld. De rechtbank was van oordeel dat het gehele complex aan de bv ter beschikking is gesteld. De rechtbank leidde dat af uit verklaringen van de belanghebbende ter zitting en uit de balans van de terbeschikkingstelling. Volgens de rechtbank kon de bv vrijelijk beschikken over de aanwezige paardenboxen en de bijbehorende faciliteiten van het complex.<\/p>\n<p>Het hof acht het oordeel van de rechtbank juist en op goede gronden gegeven. Het hof voegt daaraan toe, dat de belanghebbende het complex in zijn geheel als tbs-vermogen in aanmerking heeft genomen en niet gedeeltelijk in box 3 heeft opgenomen. De in aftrek gebrachte kosten hebben betrekking op het gehele paardencomplex. Naar het oordeel van het hof heeft de inspecteur de aangebrachte correctie van de huursom voldoende aannemelijk gemaakt.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Gerechtshof &#8216;s-Hertogenbosch | jurisprudentie | ECLINLGHSHE2024823, 22\/01339 | 12-03-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De opbrengst van de terbeschikkingstelling van vermogensbestanddelen aan een vennootschap, waarin de belastingplichtige een aanmerkelijk belang heeft, wordt tot resultaat uit overige werkzaamheden gerekend.<\/p>\n<p>In een procedure voor Hof Den Bosch was de<\/p>\n","protected":false},"author":1,"featured_media":10510,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-10848","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Omvang terbeschikkingstelling - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/practical.nl\/en\/omvang-terbeschikkingstelling\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Omvang terbeschikkingstelling - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" \/>\n<meta property=\"og:description\" content=\"De opbrengst van de terbeschikkingstelling van vermogensbestanddelen aan een vennootschap, waarin de belastingplichtige een aanmerkelijk belang heeft, wordt tot resultaat uit overige werkzaamheden gerekend. 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