Citaat | Parket bij de Hoge Raad 28 november 2012

Alinea 145 Parket bij de Hoge Raad 28 november 2012

Een alinea uit Parket bij de Hoge Raad 28 november 2012, ECLI:NL:PHR:2012:BY6887.

(36) In the light of the above commitment concerning the non applicability of the 30% tax exemption provision, the Commission considers that the exemption of REITs from the corporate income tax provided that at least 90 % of the annual profits are distributed to the shareholders is indeed justified by the need to put an investment in a REIT at a par with a direct investment in real estate by an individual investor or a tax transparent investment vehicle such as a partnership or a collective real estate investment fund. As the Finnish authorities demonstrated (...), the distributed profits from these investments are subject to Finnish income tax at the standard rate of 28 % and only taxed at the level of the shareholder/investor. In this respect, the fiscal treatment of REITs is the same as the one for direct investments by an investor or for other comparable tax transparent investment vehicles provided by the Finnish tax system.

Zelf controleren

Voor dit citaat hoeft niemand Bron op zijn woord te geloven. Het document dat rechtspraak.nl publiceerde, staat op https://bron.page/api/v1/blobs/c19c16422bb2968fb28bbe453db7e05de75fff73d937dae0c5315b1ecba520a6. Wie het ophaalt en de SHA-256 ervan berekent, krijgt c19c16422bb2968fb28bbe453db7e05de75fff73d937dae0c5315b1ecba520a6, en de alinea staat in dat document op bytes 89957 tot 90912.