Shopping Cart
Your Cart is Empty
Quantity:
Subtotal
Taxes
Shipping
Total
There was an error with PayPalClick here to try again
CelebrateThank you for your business!You should be receiving an order confirmation from Paypal shortly.Exit Shopping Cart

Mediation & Arbitration & Tax

Fast and confidential smart resolution of litigation!

Uw echtscheiding op 6 weken bekrachtigd!

Votre divorce homologué en 6 semaines!

Blog

PB Fiscale woonplaats

Geplaatst op 26 december, 2018 om 6:55

Vonnis van de Rechtbank van eerste aanleg van Luxemburg dd. 13.07.2017 - Eisers, die een afzonderlijke woonplaats hebben naar aanleiding van een rechterlijke beslissing, betwisten de belasting in België wegens een verblijfplaats van mijnheer in Frankrijk. De rechtbank herinnert aan de regels inzake de fiscale woonplaats zoals vastgelegd in artikel 1 van de overeenkomst tussen België en Frankrijk, en meer in het bijzonder de grensarbeidersregeling. In onderhavig geval schuift de administratie, teneinde vast te stellen dat eisers tijdens de jaren 2007 en 2012 (aanslagjaren 2008 tot 2013) een domicilie in België had, als reeks aanwijzingen naar voren, namelijk dat: - eisers op 19 april 1980 gehuwd zijn en eigenaar zijn van de woning te 6769 MEIX-DEVANT-VIRTON; - mijnheer op 21 november 2002 bij de gemeente MEIX-DEVANT-VIRTON zijn vertrek heeft laten inschrijven naar het adres te 08140 BAZEILLES, maar hij gaf zijn adreswijziging pas in december 2011 aan bij het Belgische consulaat in Frankrijk; - in een bevel van de vrederechter van VIRTON van 3 december 2012 werden de dringende en voorlopige maatregelen tot in juni 2003 vastgesteld, waaraan echter geen gevolg werd gegeven; - mijnheer heeft een levensverzekering afgesloten waarvan de begunstigde zijn echtgenote is, en de scheiding heeft niet geleid tot een wijziging van begunstigde; - tijdens de betwiste jaren stond de telefoonaansluiting van de echtelijke woonst nog steeds op naam van mijnheer; - hoewel de beschikking van de vrederechter van 3 december 2002 alleen voorzag in de betaling van onderhoudsgeld aan mevrouw, bleven de facturen met betrekking tot de levering op naam van mijnheer staan en werden ze ook door hem betaald. Eisers betwisten dat het om een reeks van aanwijzingen gaat die volstaat om het bewijs te leveren van het bestaan ​​van een domicilie in België aan de hand van ernstige, nauwkeurige en overeenstemmende vermoedens. In onderhavig geval weerleggen ze elk van de aanwijzingen die door de BELGISCHE STAAT worden gebruikt. Deze weerleggingen van de verschillende elementen, naast het feit dat ze de nauwe banden benadrukken die bleven bestaan tussen eisers in de loop van de betwiste aanslagjaren, zijn niet van dien aard dat ze de ernstige, nauwkeurige en overeenstemmende vermoedens dat mijnheer zijn duurzaam tehuis in België heeft behouden, kunnen ontkrachten. Het is inderdaad kenmerkend voor dit bewijsmiddel dat het alleen kan overtuigen indien alle elementen met elkaar worden verbonden. Bovendien beweert mijnheer, in de zin van de toepasselijke bepalingen van het verdrag, dat het centrum van zijn levensbelangen zich in Frankrijk bevond. Om het bestaan ​​van een duurzaam tehuis in BAZEILLES aan te tonen, verwijst hij naar attesten van verschillende verzekeringsmaatschappijen en overheidsinstanties. Daarnaast stelt hij dat de rudimentaire levensomstandigheden in zijn kamer in Frankrijk, zonder badkamer en / of privé-wc, een keuze zijn. Volgens de rechtspraak die de rechtbank overneemt, is de plaats waar iemand het centrum van zijn levensbelangen heeft, de plaats waar die persoon vast verblijft, waar hij de haardstede van zijn gezin en het middelpunt van zijn levensbelangen heeft (sociale, economische, culturele, politieke relaties en activiteiten, ...), waar hij een echte woning heeft en waar hij blijk geeft van het voornemen om er zich te hechten of terug te keren na lange en zelfs frequente afwezigheden. De rechtspraak die de rechtbank overneemt, is tevens van mening dat het feit dat men een klein appartement huurt in Frankrijk, er zich laat inschrijven in het bevolkingsregister, er een voertuig laat inschrijven en verzekeren, er belastingen betaalt en een onderlinge verzekering afsluit, in het licht van voorgemelde elementen niet van dien aard is dat het aantoont dat de belastingplichtige zijn domicilie daadwerkelijk naar Frankrijk heeft overgebracht, waarbij het domicilie wordt begrepen als de plaats waar hij vast verblijft, waar hij de haardstede van zijn gezin heeft evenals het middelpunt van zijn levensbelangen. De rechtbank kan alleen maar concluderen dat deze elementen, in hun geheel bekeken, een overdracht van het centrum van de levensbelangen van het echtelijke huis te MEIX-DEVANT-VIRTON naar Frankrijk, hetzij in BAZEILLES hetzij in THONNELLE, lijken uit te sluiten Ze lijken er eerder op te wijzen dat mijnheer zijn familiale, sociale en culturele banden in België heeft behouden. Hij toont hoe dan ook niet aan dat hij ze tijdens de betwiste aanslagjaren in Frankrijk zou hebben gehad en dat zijn domicilie in Frankrijk fictief was voor belastingdoeleinden. Het verzoek is ongegrond.

Gerald Driesen, belastingconsulent, conseil fiscal.

Categorieën: Fiscaliteit rechtspraak

Plaats een reactie

Oeps!

Oops, you forgot something.

Oeps!

De woorden die je hebt ingetypt komen niet overeen met de opgegeven tekst. Probeer het nogmaals.

6296 reacties

Antwoord moncler outlet
23:40 op 12 juli, 2020 
I happen to be commenting to make you be aware of of the impressive discovery my friend's daughter developed visiting your blog. She mastered numerous things, not to mention how it is like to have an awesome helping spirit to get other people with ease fully grasp several problematic things. You actually did more than people's desires. Thanks for delivering the practical, safe, revealing and also cool thoughts on your topic to Sandra.
moncler outlet http://www.monclersoutlet.us.com
Antwoord golden goose
16:54 op 13 juli, 2020 
I just wanted to type a small remark in order to appreciate you for all the wonderful tricks you are giving here. My prolonged internet research has at the end been honored with wonderful insight to exchange with my friends and classmates. I 'd mention that many of us readers actually are unequivocally blessed to dwell in a good network with so many awesome people with great advice. I feel very grateful to have encountered your webpage and look forward to really more brilliant times reading here. Thanks a lot once more for a lot of things.
golden goose http://www.goldengoosesonline.com
Antwoord kd 12
17:30 op 16 juli, 2020 
I needed to write you a tiny observation to finally thank you so much once again for your great solutions you have shown on this site. It's really seriously generous of people like you to convey openly all a few people could possibly have supplied for an e book to help make some dough on their own, especially seeing that you could have tried it in the event you decided. These thoughts in addition worked like the fantastic way to fully grasp many people have the same zeal just like my own to realize more concerning this condition. I'm sure there are lots of more pleasant situations ahead for individuals who looked over your site.
kd 12 http://www.kd12.org
Antwoord yeezy boost 350 v2
14:50 op 20 juli, 2020 
Thanks for your own labor on this web page. Kate really loves setting aside time for investigation and it is obvious why. A lot of people know all concerning the lively mode you create very helpful tricks by means of your web site and in addition encourage contribution from some other people on this area while our favorite daughter is without question becoming educated a lot. Enjoy the remaining portion of the year. You are performing a really great job.
yeezy boost 350 v2 http://www.yeezyboost-350v2.us.com
Antwoord chrome hearts store
22:14 op 22 juli, 2020 
I have to get across my passion for your kind-heartedness in support of men and women that must have guidance on in this study. Your real dedication to getting the message all over had become quite productive and has in every case allowed individuals much like me to arrive at their objectives. Your own important guide can mean a whole lot a person like me and especially to my fellow workers. Thanks a lot; from each one of us.
chrome hearts store http://www.chromeheartstoreonline.com
Antwoord off white
16:47 op 23 juli, 2020 
I wanted to write a small word in order to say thanks to you for the fabulous tactics you are posting on this website. My particularly long internet research has at the end been honored with good quality suggestions to talk about with my visitors. I 'd mention that most of us site visitors are very lucky to dwell in a fabulous community with many brilliant individuals with very beneficial secrets. I feel pretty fortunate to have encountered the site and look forward to some more awesome times reading here. Thank you once more for all the details.
off white http://www.offwhite.us.com
Antwoord louboutin shoes
7:20 op 26 juli, 2020 
A lot of thanks for each of your labor on this blog. Kim really loves carrying out research and it's really obvious why. A lot of people learn all concerning the dynamic ways you provide helpful tips through the website and as well as boost contribution from other individuals about this idea and my simple princess is always understanding a whole lot. Take advantage of the rest of the new year. You're the one carrying out a splendid job.
louboutin shoes http://www.christianlouboutinoutletofficial.com
Antwoord nike shox for women
19:01 op 26 juli, 2020 
My wife and i got now fortunate Chris managed to round up his research through the entire precious recommendations he acquired when using the web site. It is now and again perplexing to just always be releasing secrets and techniques which often many people might have been trying to sell. And we consider we've got you to give thanks to for that. The specific explanations you have made, the straightforward site navigation, the friendships you will make it possible to promote - it is all astounding, and it's assisting our son and our family understand the situation is entertaining, which is tremendously important. Thanks for the whole lot!
nike shox for women http://www.nike-shox.us.com
Antwoord converse
1:03 op 29 juli, 2020 
I'm also writing to let you understand what a terrific encounter our princess found checking your web page. She noticed lots of pieces, not to mention what it is like to have a great coaching heart to have the mediocre ones without problems know several complicated matters. You really exceeded visitors' expected results. Many thanks for delivering such necessary, trusted, informative and even unique tips on that topic to Janet.
converse http://www.conversesoutlets.com
Antwoord balenciaga
16:41 op 29 juli, 2020 
Thanks so much for giving everyone a very terrific possiblity to read articles and blog posts from this blog. It is always so brilliant plus full of amusement for me personally and my office co-workers to search your web site minimum 3 times in a week to find out the new guides you will have. And of course, we're at all times fascinated concerning the sensational ideas served by you. Some 3 facts in this post are without a doubt the most efficient we've ever had.
balenciaga http://www.balenciaga-shoes.us
Antwoord 100% real jordans for cheap
16:23 op 1 augustus, 2020 
I as well as my friends were looking through the nice ideas on your web page then the sudden came up with a terrible feeling I had not thanked the site owner for them. The people are already for this reason passionate to see all of them and now have actually been taking pleasure in these things. Many thanks for being well helpful as well as for deciding on varieties of decent issues millions of individuals are really desirous to know about. My honest regret for not saying thanks to you earlier.
100% real jordans for cheap http://www.jordansforcheap.us.com
Antwoord ferragamo belt
22:34 op 3 augustus, 2020 
My spouse and i felt very joyful Louis managed to conclude his research through the entire ideas he got when using the web site. It's not at all simplistic just to choose to be giving away secrets which some others could have been making money from. Therefore we keep in mind we need the website owner to be grateful to for that. All of the explanations you made, the straightforward web site menu, the relationships you will give support to foster - it's got most spectacular, and it is leading our son in addition to the family reason why this concept is awesome, and that is seriously vital. Many thanks for all the pieces!
ferragamo belt http://www.ferragamobelt.us
Antwoord nike vapormax
16:09 op 4 augustus, 2020 
I as well as my pals were digesting the good information located on your web blog and so suddenly developed an awful feeling I had not expressed respect to the site owner for those secrets. All of the people ended up as a result excited to read all of them and have in effect simply been having fun with these things. Appreciation for simply being considerably helpful and then for finding this kind of essential guides most people are really needing to discover. My very own sincere apologies for not saying thanks to sooner.
nike vapormax http://www.vapormaxs.us
Antwoord air max 97
19:19 op 6 augustus, 2020 
I intended to write you that tiny note just to say thanks a lot yet again considering the splendid thoughts you've shared in this article. It is particularly generous with you to deliver freely just what some people would have offered for sale for an e book to earn some cash on their own, most notably considering that you might well have done it if you ever considered necessary. These smart ideas as well served as a great way to comprehend most people have a similar fervor like my very own to learn whole lot more concerning this condition. I think there are some more fun moments in the future for folks who browse through your site.
air max 97 http://www.nikeairmax97.net
Antwoord kyrie 3
12:12 op 7 augustus, 2020 
Thank you so much for providing individuals with an exceptionally splendid opportunity to discover important secrets from this blog. It is often so good and as well , stuffed with amusement for me and my office colleagues to visit your blog at minimum thrice weekly to find out the newest things you have. And of course, I am at all times astounded concerning the fabulous strategies you give. Certain 3 ideas in this post are ultimately the most impressive I've ever had.
kyrie 3 http://www.kyrie3.us.com
Antwoord kyrie 5 spongebob
19:42 op 11 augustus, 2020 
Needed to send you the very small observation to say thank you over again on the stunning suggestions you've provided on this page. This is surprisingly generous of you giving unreservedly exactly what many of us could have offered for sale for an e book to get some cash on their own, most notably seeing that you could possibly have done it in case you wanted. Those creative ideas additionally served to be a great way to know that most people have a similar passion similar to my own to know the truth a great deal more with regard to this matter. I'm sure there are lots of more enjoyable occasions in the future for folks who check out your blog.
kyrie 5 spongebob http://www.kyrie5spongebob.us
Antwoord yeezy 500
6:54 op 14 augustus, 2020 
Thanks a lot for giving everyone an extremely marvellous possiblity to discover important secrets from this blog. It is always so brilliant and as well , jam-packed with a good time for me personally and my office colleagues to visit the blog at the least thrice per week to learn the new guidance you will have. Of course, I'm so usually fascinated with all the superb points you give. Selected 1 ideas in this post are rather the very best we have ever had.
yeezy 500 http://www.yeezy-500.us.com
Antwoord nike air vapormax
15:46 op 14 augustus, 2020 
I intended to put you a very small word to thank you over again for these marvelous thoughts you have contributed above. It has been quite seriously generous with people like you to grant easily all that many individuals would have distributed for an e book to end up making some cash for themselves, mostly considering that you might well have done it in case you decided. Those inspiring ideas in addition served to provide a easy way to be sure that the rest have the same passion really like mine to see more and more with reference to this problem. Certainly there are several more pleasurable occasions ahead for individuals who find out your site.
nike air vapormax http://www.air-vapormax.com
Antwoord birkin bag
19:59 op 16 augustus, 2020 
I would like to convey my respect for your generosity in support of visitors who have the need for assistance with this particular topic. Your personal commitment to passing the message all over had become incredibly productive and have all the time allowed guys just like me to get to their endeavors. Your personal invaluable help and advice means a lot a person like me and even more to my office colleagues. Thank you; from everyone of us.
birkin bag http://www.hermesbirkins.com
Antwoord adidas yeezy
5:19 op 19 augustus, 2020 
I not to mention my pals were actually following the best guidelines on the website then unexpectedly got an awful suspicion I had not thanked the site owner for those tips. Those young men had been as a result passionate to read them and have in effect seriously been making the most of these things. Thank you for being considerably helpful and also for making a decision on varieties of fantastic themes millions of individuals are really wanting to know about. My very own sincere regret for not expressing gratitude to sooner.
adidas yeezy http://www.yeezy-shoes.us.org