{"id":33730,"date":"2018-02-16T13:37:58","date_gmt":"2018-02-16T12:37:58","guid":{"rendered":"https:\/\/limes-int.com\/?p=33730"},"modified":"2018-02-16T13:37:58","modified_gmt":"2018-02-16T12:37:58","slug":"handhaving-wet-dba-wederom-uitgesteld","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/handhaving-wet-dba-wederom-uitgesteld\/","title":{"rendered":"Handhaving wet DBA wederom uitgesteld"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">De handhaving van de wet DBA is opgeschort tot 1 januari 2020. Opdrachtgevers en opdrachtnemers krijgen tot die tijd geen boetes of naheffingen als achteraf geconstateerd wordt dat sprake is van een dienstbetrekking.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De Belastingdienst kan binnen een beperkte groep zogenaamde \u2018kwaadwillenden\u2019 echter wel besluiten te handhaven, maar moet dan bewijzen dat sprake is van:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">een (fictieve) dienstbetrekking \u00e8n<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">evidente schijnzelfstandigheid en tevens<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">opzettelijke schijnzelfstandigheid.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>De handhaving van de wet DBA is opgeschort tot 1 januari 2020. Opdrachtgevers en opdrachtnemers krijgen tot die tijd geen boetes of naheffingen als achteraf geconstateerd wordt dat sprake is van een dienstbetrekking. De Belastingdienst kan binnen een beperkte groep zogenaamde \u2018kwaadwillenden\u2019 echter wel besluiten te handhaven, maar moet dan  [&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"hf_cat_post":[],"class_list":["post-33730","post","type-post","status-publish","format-standard","hentry","category-geen-onderdeel-van-een-categorie"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/33730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=33730"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/33730\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=33730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=33730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=33730"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=33730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}