{"id":4906,"date":"2025-07-27T00:36:20","date_gmt":"2025-07-26T22:36:20","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4906"},"modified":"2025-07-27T00:36:22","modified_gmt":"2025-07-26T22:36:22","slug":"misbruik-van-de-deelnemingsvrijstelling","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4906","title":{"rendered":"Misbruik van de deelnemingsvrijstelling."},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"418\" height=\"121\" src=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2024\/07\/deelnemingsvrijstelling.png\" alt=\"\" class=\"wp-image-4100\" srcset=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2024\/07\/deelnemingsvrijstelling.png 418w, https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2024\/07\/deelnemingsvrijstelling-300x87.png 300w\" sizes=\"auto, (max-width: 418px) 100vw, 418px\" \/><\/figure>\n<\/div>\n\n\n<p>\u201cHij maakt werkelijk misbruik van de toestemming dat mannen lelijk mogen zijn\u201d (Mme De S\u00e9vign\u00e9)<\/p>\n\n\n\n<p>Interessante verhandeling van Otto Marres over misbruik van de deelnemingsvrijstelling. Het artikel is actueel tot 9\/7\/25. De Belgische dividendbelastingarresten van 18\/7\/25 heeft Marres dus nog niet mee kunnen nemen. Ongetwijfeld zal er nog een aansluitende verhandeling daarover in dezelfde lijn volgen. Hopelijk niet achter een betaalmuur \u2026<\/p>\n\n\n\n<p>In NTFR 2025\/1115 schrijft Otto Marres over misbruik van de deelnemingsvrijstelling. Hij staat stil bij de mogelijkheid (of verplichting) om richtlijnvoordelen te weigeren, de elementen van misbruik en het doel van artikel 4 van de Moeder-dochterrichtlijn en artikel 13 van de Wet op de vennootschapsbelasting 1969. Aan de hand van casu\u00efstiek staat hij stil bij de vraag of er (mogelijk) sprake is van misbruik.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ndfr.nl\/content\/p1-984509\">https:\/\/www.ndfr.nl\/content\/p1-984509<\/a><\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-background-color has-background\">Ricky Turpijn<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cHij maakt werkelijk misbruik van de toestemming dat mannen lelijk mogen zijn\u201d (Mme De S\u00e9vign\u00e9) Interessante verhandeling van Otto Marres &hellip; <\/p>\n","protected":false},"author":1,"featured_media":4100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[1357,493,2139,741],"class_list":["post-4906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belasting","tag-deelnemingsvrijstelling","tag-misbruik","tag-otto-marres","tag-vennootschapsbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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