Aftrekuitsluiting jaarvergoeding partner in onderneming niet discriminatoir

Translated title of the contribution: Exclusion of deduction of annual partner fee not discriminatory

Research output: Contribution to journalCase noteScientific

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Translated title of the contributionExclusion of deduction of annual partner fee not discriminatory
Original languageDutch
Article numberNLF 2022/0452
Pages (from-to)7-9
Number of pages3
JournalNLFiscaal
Volume7
Issue number9
Publication statusPublished - 3 Mar 2022

Court cases

CourtHoge Raad
Date of judgement18/02/22
ECLI IDECLI:NL:HR:2022:273
Case number 20/00058

Keywords

  • gelijkheidsbeginsel
  • jaarvergoeding
  • partner

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