The Resource Loonbelasting: voorheffing of zelfstandige heffing

Loonbelasting: voorheffing of zelfstandige heffing

Label
Loonbelasting: voorheffing of zelfstandige heffing
Title
Loonbelasting: voorheffing of zelfstandige heffing
Creator
Subject
Language
eng
Summary
Article on the hybrid character of the wage tax, which is a pre-levy to be credited with the income tax or in some cases a final tax. A description is given on the relation between the wage tax and the income tax and leading case law on the topic. The authors focus on the assessment provisions, the supplementary assessment regulation, gross-up problems and future developments
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 133 (2004)
http://library.link/vocab/creatorName
  • Bravenboer, M
  • Ruijschop, M.H.C
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • wage tax
  • sportsmen
  • assessment
  • grossing up
Label
Loonbelasting: voorheffing of zelfstandige heffing
Instantiates
Publication
Label
Loonbelasting: voorheffing of zelfstandige heffing
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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