Onterechte toepassing uitzendingsregeling is kenbare fout

dinsdag 30 april 2019 Remco Latour 257x gelezen

Als een uitgezonden werknemer een woning in Nederland bezit waar hij nooit stond ingeschreven in de Basisregistratie Personen, zal deze woning niet kwalificeren als eigen woning. Als de inspecteur toch een aangifte volgt, waarin zo’n woning is opgegeven als eigen woning, is sprake van een kenbare fout en is navordering mogelijk.

Een vrouw was eigenares van een woning waar zij nooit ingeschreven had gestaan in de Basisregistratie Personen. Tijdens een uitzendingsperiode van twee jaar bracht zij wel dikwijls haar vakanties in die woning door. Zij ontving ook vrienden en familie in deze woning en vierde daar de verjaardagen van haarzelf en van haar echtgenoot. Bovendien was gebruikte zij dit adres als postadres. Dit alles was echter onvoldoende om de woning als eigen woning te laten kwalificeren. Toch gaf de vrouw de woning in haar aangifte inkomstenbelasting over de jaren van uitzending op als eigen woning. De Belastingdienst legde de aanslag conform de aangifte op, maar besloot later alsnog na te vorderen.

 

Voorgaande jaren

Hof Den Bosch staat de navordering toe. Hier is namelijk sprake van een fout die kenbaar is voor de vrouw. De kenbaarheid vloeit hier trouwens niet voort uit de omstandigheid dat de verschuldigde belasting 30% te laag is. De fout is kenbaar doordat in voorgaande jaren de inspecteur al het standpunt had ingenomen dat de woning geen eigen woning was. De vrouw mocht vanwege het ontbreken van verdere correspondentie over dit punt niet zomaar ervan uitgaan dat de inspecteur van mening was veranderd.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        

 

Wet: art. 3.111, eerste en zesde lid Wet IB 2001 en artikel 16, tweede lid, onderdeel c AWR

Meer informatie: Gerechtshof ‘s-Hertogenbosch 15 februari 2019 (gepubliceerd 28 april 2019), ECLI:NL:GSHE:2019:551

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