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                    	Advies toegevoegd op 30 oktober 2018
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   					   					<h3 class="category">INTERESTEN</h3>
   					<h1 class="title">Wanneer kan de fiscus de aftrek van interesten verwerpen?</h1>
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<p>Zoals we in een vorig advies meldden, heeft recente rechtspraak de aftrek van interesten op een lening om dividenden te financieren verworpen, omdat de interesten niet betaald zouden zijn om belastbare inkomsten te verkrijgen of te behouden.</p>
<p>De verwerping van interesten wegens die reden is eerder zeldzaam. Op basis van welke specifieke wettelijke bepalingen kan de fiscus daarnaast interestkosten nog verwerpen? Wat heeft de hervorming van de vennootschapsbelasting daaraan gewijzigd? Een overzicht... </p>
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