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ARTICLE · 25 OCTOBER 2024

Uitspraak Hoge Raad | Verteerkosten | 18 Oktober 2024

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Op 18 oktober 2024 oordeelde de Hoge Raad dat belanghebbende, cliënt van BUREN, terecht de kosten van maaltijden in horecagelegenheden in aftrek had gebracht bij het bepalen...

NetherlandsLitigation, Mediation & Arbitration
Peter Van Dijk
Peter Van Dijk
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Op 18 oktober 2024 oordeelde de Hoge Raad dat belanghebbende, cliënt van BUREN, terecht de kosten van maaltijden in horecagelegenheden in aftrek had gebracht bij het bepalen van zijn winst uit onderneming. De kosten kwamen op tijdens een zakelijk verblijf buiten de eigen woonplaats. De Belastingdienst, de Rechtbank Zeeland-West-Brabant en het Gerechtshof Den Haag dachten hier eerder anders over.

Deze succesvolle procedure werd gevoerd door Martijn van Emden (voormalig medewerker van BUREN) en Peter van Dijk (partner, advocaat en belastingadviseur bij BUREN). Zij werkten sinds 2021 hieraan samen met de cliënt en voerden namens hem de procedures bij het Gerechtshof Den Haag en de Hoge Raad.

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