Het ondernemers- en ondernemingsbegrip in de Wet IB 2001

In: Fiscale monografieën 12

Abstract

This publication focuses on the concept of enterprise and entrepreneurship. The first part provides an overview and considers the developments in legislation and case law of the conditions for the existence of an objective enterprise. Subsequently, the author outlines the contours for the demarcation of the company with two other sources of income in income tax, i.e. wages from employment and results from other activities. The second part deals with the legal framework and the conditions which article 3.4 of the Income Tax Act 2001 imposes on the qualification of a taxpayer as an entrepreneur. The author also pays special attention to the qualification of a taxpayer who participates in a collaborative venture in which an objective enterprise is run