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                    	Advies toegevoegd op 18 oktober 2023
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   					   					<h3 class="category">CONTROLE EN GESCHILLEN - BELASTINGCONTROLE</h3>
   					<h1 class="title">Eenjarigheidsbeginsel of vertrouwensbeginsel?</h1>
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                        															<div class="articleIntro">In de balans van een vennootschap staat een bedrag geboekt als ‘toe te rekenen kosten’. Bij een controle van boekjaren 2015 en 2016 verwerpt de fiscus de af- trek van die kosten, terwijl hij die voor boekjaar (bj) 2013 had aanvaard. Kon dat volgens de rechter of schond de fiscus daarmee het zgn. vertrouwensbeginsel?</div>
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