Toepassing BOR na ruziesplitsing, bewijslast een of meer ondernemingen

Research output: Contribution to journal › Case note › Professional

Original languageDutch
Article numberNLF 2024/0797
JournalNL Fiscaal
Volume9
Issue number14
Publication statusPublished - 2 Apr 2024

Court cases

CourtGerechtshof Arnhem - Leeuwarden
Date of judgement12/03/24
ECLI IDECLI:NL:GHARL:2024:1864
Case number23/1408

Keywords

  • Schenk- en erfbelasting
  • Gift and inheritance tax
  • BOR
  • Bedrijfsopvolgingsregeling

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  • SDG 10 - Reduced Inequalities
  • SDG 17 - Partnerships for the Goals

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