1.0Konings Matershttps://www.koningsmaters.nl/en/Konings Matershttps://www.koningsmaters.nl/en/author/productplus/rich600338<blockquote class="wp-embedded-content" data-secret="lcuc7WOa5t"><a href="https://www.koningsmaters.nl/en/internationaal/internetconsultatie-rulingpraktijk/">Internetconsultatie rulingpraktijk</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.koningsmaters.nl/en/internationaal/internetconsultatie-rulingpraktijk/embed/#?secret=lcuc7WOa5t" width="600" height="338" title="“Internetconsultatie rulingpraktijk” — Konings Maters" data-secret="lcuc7WOa5t" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.koningsmaters.nl/wp-includes/js/wp-embed.min.js </script> https://www.koningsmaters.nl/wp-content/uploads/2018/09/2017-06-15-321952.jpg800533De zogenaamde rulingpraktijk van de Belastingdienst staat al geruime tijd ter discussie. Een ruling is een afspraak tussen de Belastingdienst en een belastingplichtige waarin, voordat de aangifte is ingediend, zekerheid vooraf wordt gegeven over de