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Wijziging aanwijzing bezwaar 2020 als massaal bezwaar – Van Hell Accountants
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Wijziging aanwijzing bezwaar 2020 als massaal bezwaar

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Steun- en herstelpakket derde kwartaal 2021
mei 31, 2021
Bandbreedte uurloon jeugd-LIV 2021
juni 10, 2021

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De staatssecretaris van Financiën heeft bezwaarschriften tegen de forfaitaire

De staatssecretaris van Financiën heeft bezwaarschriften tegen de forfaitaire vermogensrendementsheffing van box 3 voor het jaar 2020 aangewezen als massaal bezwaar. Eerder was dat al het geval voor de jaren 2017 tot en met 2019. De eerdere aanwijzing als massaal bezwaar over het jaar 2020 is aangevuld met een nieuwe rechtsvraag. Het betreft de vraag of het voordeel uit sparen en beleggen, voor zover dat is gesteld op 5,28% van het gedeelte van de grondslag dat behoort tot rendementsklasse II, op de juiste wijze is bepaald.

Wie het niet eens is met de vermogensrendementsheffing in het belastingjaar 2020 en wil deelnemen aan de massaalbezwaarprocedure 2020 moet individueel en tijdig bezwaar maken tegen de aan hem opgelegde aanslag inkomstenbelasting 2020.


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