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                    	Advies toegevoegd op 30 augustus 2019
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   					   					<h3 class="category">NOTIONELE INTERESTAFTREK</h3>
   					<h1 class="title">Duidt louter fiscaal motief op abnormaal of goedgunstig voordeel?</h1>
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                        															<div class="articleIntro"> Op 19 juni 2019 velde het Hof van Cassatie een opmerkelijk arrest over het verbod tot compensatie van tax assets met ontvangen abnormale of goedgunstige voordelen <span class="source-reference">(art. 207/WIB 92)</span> . Volgens Cassatie is een voordeel verkregen naar aanleiding van een verrichting die louter gestoeld is op fiscale drijfveren, ‘abnormaal’, zelfs als de prijszetting van de transacties marktconform is... </div>
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