tax news 2002
To calculate VAT concerning salary DGA (vervolg)In a
judgment of the Supreme Court is definitely that a director large
shareholder (dga) must be considered as an entrepreneur for the VAT,
also when he is ' labour ' does not invoice but on the remuneration
list stands of LTD in which he has more than 50% of the shares.
Concerning remunerations then VAT must be worn out. The
State Secretary has issued a decision on 24 July 2002. It is
approved that the dga with its LTD can form a tax entity.
Practically seen ontstaan there then no extra administrative
charges when appropriate must the tax entity for 1 January 2003 be
requested salaries tax versus navordering if the tax authority
observes an advantage from employment that can be charged by means of
a retrospective assessment income tax at the employee or by means of a
subsequent tax demand attack salaries tax at the employer.
Possibly talk of unlawful discrimination is when it is nageheven
at some employees by means of a subsequent tax demand attack salaries
tax imposed to the employer, and at one employee by means of a
retrospective assessment income tax. When the employer can the
salaries tax recover actually no longer on employees arises there
disadvantage by the made choice of the tax authority. The
employee can contest then successfully the retrospective assessment.
The employer abandons tale on the employees whereas that will
lie, however, possible be then the unequal treatment in the made
choice of the employer. The retrospective assessment income tax
remains then in score usual remunerations DGAVolgens the State
Secretary is usual remunerations: ' remunerations that paid
attention to the training of the employee, the nature and scope of the
activities and other facts and circumstances between independent third
parties, relevant for the labour market, would be agreed '.
Doubts about that arise for example at portfolio management or
at companies which lead structural loss. Also one can wonder
oneself to what usual it is if dga on provision basis work.
Court lion ears has recently definitely that the remunerations
of dga which a management - and consultancy be coupled must to the
profits of LTD the results of LTD developed to be so much stipulated
by personal qualities, experience and reputationreputation reputation
of the dga concerned, which the profit of LTD in proportion to the
labour reward records must be. In this procedure was important
also still that the account courantschuld of the dga incurred during
the previous years always. According to the court was possible
that complete well do has with compensating the too low salary.
Low tariff VAT on snookerenSnookeren can be considered as a
sport. Operators of snookercentrum have qualified as a result,
under certain conditions since 1 January 2002 for the low tariff for
the VAT to the point of the turnover which is gained with the
snookeren. This some tax entities recent have confirmed wants to
bevoordeling is required for if shares is presence bought against a
too low price then can talk be of a veiled donation. The value
of the donation is then the difference between the agreed price ende
real value of the shares in the economic movement. There can
just talk be of (veiled) a donation if the donor is himself aware of
the bevoordeling. Moreover must the donor want favour.
Recent the Supreme Court has decided, which when one of these
elements are lacking there still no talk comes is of (veiled) a
donation prevention of double tax without levy in foreign country
someone who lives in the Netherlands and from the Dutch employment
abroad activities performs, under certain conditions in comment for a
tax reduction preventing double tax. This applies also to
countries with which the Netherlands has concluded no tax agreement.
Court has The Hague just once more definitely that that
prevention is even under circumstances possible when that other
country has not submitted the income there deserved to (local)
imposition. interest calculation at partner at setoff between
unmarried at unmarried unmarried partners living together without
registered partnership or tax partnership is possible the one
samenwoner in certain circumstances nevertheless a part of the
mortgage interest in aftrekbrengen. This also already has
entirely paid other one the mortgage interest. Calculation is
possibly in principle to the proportion of the debt which everyone of
them at purchase of the house has contracted. Adoptive becomes
that both partners pay their part of the mortgage interest. The
court arnhem has decided, which however also right to mortgage
interest calculation exists at a mutual setoff of interest payments of
the one samenwoner with the payments for the ordinary pace of the
household by the other one. Decisive was what the partners had
incorporated in their society agreement about this
Source "tax news 2002": General
Head index page of "tax news 2002"
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