Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar
Resource Information
The work Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar
Resource Information
The work Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar
- Language
- eng
- Summary
- This article comments on a decision of the Lower Court Haarlem which held discriminatory that, pursuant to a transitional measure, companies with a financial year which is not equal to the calendar year only benefited from a rate reduction after the end of their financial year. Furthermore, the application of transitional measures is analysed and it is indicated how those should be drafted to avoid that discrimination arises for companies with a financial year which is not equal to the calendar year
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
- Geographic coverage
-
- European Union
- Europe
- Europe
- Language note
-
- Dutch
- Dutch
Context
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/wS3GZ5xleeA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/wS3GZ5xleeA/">Fiscaal overgangsbeleid voor belastingplichtigen met een gebroken boekjaar</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
