{"id":4271,"date":"2024-12-05T04:00:00","date_gmt":"2024-12-05T04:00:00","guid":{"rendered":"im-60197"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"recht-op-aftrek-voorbelasting-bij-kosteloze-terbeschikkingstelling","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/12\/05\/recht-op-aftrek-voorbelasting-bij-kosteloze-terbeschikkingstelling\/","title":{"rendered":"Recht op aftrek voorbelasting bij kosteloze terbeschikkingstelling"},"content":{"rendered":"<p>De btw-richtlijn geeft ondernemers het recht op aftrek van omzetbelasting die door andere ondernemers aan hen in rekening is gebracht. Het recht op aftrek is gekoppeld aan de mate waarin de van andere ondernemers afgenomen goederen en diensten worden gebruikt voor belaste prestaties van de afnemer.<\/p>\n<p>Het Hof van Justitie EU heeft onlangs de vraag beantwoord of het recht op aftrek van voorbelasting mag worden geweigerd aan een ondernemer, die een machine heeft aangekocht, die hij vervolgens kosteloos ter beschikking stelt aan een onderaannemer. De onderaannemer gebruikte de machine om&nbsp;werkzaamheden voor de terbeschikkingsteller van de machine te verrichten. Volgens het Hof van Justitie EU mag het recht op aftrek van voorbelasting niet worden geweigerd voor zover de terbeschikkingstelling niet verder gaat dan hetgeen noodzakelijk is om de ondernemer in staat te stellen in een later stadium zijn economische activiteit uit te oefenen. De kosten van de aankoop moeten wel zijn verwerkt in de prijs van de door de ondernemer geleverde goederen of verrichte diensten.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Hof van Justitie EU | jurisprudentie | ECLIEUC2024866, C 475\/23 | 03-10-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De btw-richtlijn geeft ondernemers het recht op aftrek van omzetbelasting die door andere ondernemers aan hen in rekening is gebracht. Het recht op aftrek is gekoppeld aan de mate waarin de van andere ondernemers afgenomen goederen en diensten worden<\/p>\n","protected":false},"author":1,"featured_media":4272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67],"tags":[],"class_list":["post-4271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-omzetbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recht op aftrek voorbelasting bij kosteloze terbeschikkingstelling - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/12\/05\/recht-op-aftrek-voorbelasting-bij-kosteloze-terbeschikkingstelling\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recht op aftrek voorbelasting bij kosteloze terbeschikkingstelling - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De btw-richtlijn geeft ondernemers het recht op aftrek van omzetbelasting die door andere ondernemers aan hen in rekening is gebracht. 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