Article 20b
in forceSet-off of losses
The inspector shall determine the amount of a loss for a year by way of an appealable decision, simultaneously with the assessment of the tax for that year.
The amount of the loss shall be stated separately on the tax assessment notice.
If any fact provides grounds for the presumption that the loss has been determined at too high an amount, the inspector may revise the decision referred to in the first paragraph by way of a decision subject to objection. A fact that was known to the inspector or could reasonably have been known to the inspector cannot constitute grounds for revision, except in cases where the taxpayer acted in bad faith with regard to this fact. Article 16, paragraph 2, preamble and point (c), and paragraphs 3 and 4, of the General State Taxes Act (Algemene wet inzake rijksbelastingen) shall apply mutatis mutandis.
The order referred to in the first paragraph shall be revised insofar as the set-off of the loss pursuant to Article 15af accrues to another taxpayer.
De inspecteur stelt het bedrag van een verlies van een jaar vast bij voor bezwaar vatbare beschikking, gelijktijdig met het vaststellen van de aanslag over dat jaar.
Het bedrag van het verlies wordt op het aanslagbiljet afzonderlijk vermeld.
Indien enig feit grond oplevert voor het vermoeden dat het verlies te hoog is vastgesteld, kan de inspecteur de in het eerste lid bedoelde beschikking herzien bij voor bezwaar vatbare beschikking. Een feit dat de inspecteur bekend was of redelijkerwijs bekend had kunnen zijn, kan geen grond voor herziening opleveren, behoudens in de gevallen waarin de belastingplichtige ter zake van dit feit te kwader trouw is. Artikel 16, tweede lid, aanhef en onderdeel c, derde en vierde lid, van de Algemene wet inzake rijksbelastingen is van overeenkomstige toepassing.
De in het eerste lid bedoelde beschikking wordt herzien voorzover de verrekening van het verlies ingevolge artikel 15af toekomt aan een andere belastingplichtige.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Corporate Income Tax; Article 8 of the 1969 Corporate Income Tax Act (Wet Vpb 1969); Articles 3.8 and 3.25 of the 2001 Income Tax Act (Wet IB 2001); recognition of a conditional payment obligation as a liability, interest accrual charges, and currency exchange results?
Decision on rechtspraak.nlCorporate income tax; Article 10a, paragraph 3, preamble and letter a, of the 1969 Corporate Income Tax Act (Wet Vpb 1969); interest deduction; routing of funds used for an external acquisition via entities not affiliated with the taxpayer; conflict with the object and purpose of the Corporate Income Tax Act as a whole; Supreme Court of the Netherlands (Hoge Raad) 16 July 2021, ECLI:NL:HR:2021:1152; second cassation proceedings; follow-up to Supreme Court of the Netherlands (Hoge Raad) 15 July 2022, ECLI:NL:HR:2022:1086
Decision on rechtspraak.nlCorporate income tax; Article 10a, paragraph 3, preamble and letter a, of the 1969 Corporate Income Tax Act (Wet Vpb 1969); interest deduction; routing of funds used for an external acquisition via entities not affiliated with the taxpayer; conflict with the object and purpose of the Corporate Income Tax Act as a whole; Supreme Court of the Netherlands 16 July 2021, ECLI:NL:HR:2021:1152; second cassation proceedings; follow-up to Supreme Court of the Netherlands 15 July 2022, ECLI:NL:HR:2022:1085.
Decision on rechtspraak.nlProcedural law; Articles 3:4, 6:7, 6:11 and 6:15 of the General Administrative Law Act (Awb), Article 2:334a of the Civil Code (BW); split private limited company (BV); registration and notification of a loss determination decision; timeliness of objection and appeal.
Decision on rechtspraak.nlCorporate income tax. Art. 8:73 (old) General Administrative Law Act (Awb); petition for compensation of interest regarding a loss set-off decision as referred to in Art. 21, paragraph 1, Corporate Income Tax Act 1969, after the tortious decision (the loss determination decision as referred to in Art. 20b, paragraph 1, Corporate Income Tax Act 1969) has become irrevocable. Art. 30g, paragraph 4 (old) General State Taxes Act (AWR).
Decision on rechtspraak.nl