1.0Konings Matershttps://www.koningsmaters.nl/en/Konings Matershttps://www.koningsmaters.nl/en/author/productplus/Beschikking fiscale eenheid - Konings Matersrich600338<blockquote class="wp-embedded-content" data-secret="Chy3Hj3eBr"><a href="https://www.koningsmaters.nl/en/vennootschapsbelasting/beschikking-fiscale-eenheid/">Beschikking fiscale eenheid</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.koningsmaters.nl/en/vennootschapsbelasting/beschikking-fiscale-eenheid/embed/#?secret=Chy3Hj3eBr" width="600" height="338" title="“Beschikking fiscale eenheid” — Konings Maters" data-secret="Chy3Hj3eBr" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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https://www.koningsmaters.nl/wp-content/uploads/2023/12/7bc3901c-fa24-4eb7-9b9f-5af0704261d8.jpg800533De betekenis van een beschikking fiscale eenheid voor de vennootschapsbelasting is gelegen in de rechtszekerheid. Met de beschikking staat vast dat, en vanaf welk tijdstip, belastingplichtigen een fiscale eenheid vormen. Volgens de Hoge Raad ontstaat door