Het beperkt zakelijk recht en enkele belastingen
|PhD ceremony:||Mr M. Albers|
|When:||January 12, 2017|
|Supervisors:||prof. dr. B.G. van Zadelhoff, prof. mr. dr. L.C.A. (Leon) Verstappen|
|Where:||Academy building RUG|
Our legal system allows us to create restricted real rights, i.e. the right of leasehold, the right of superficies and the easement. The extent of the rights and obligations that accrue to the restricted real right owner is laid down in the deed under which is created. As the scope of the right increases and approaches full ownership of the immovable property, it seems obvious to include these restricted real rights in the tax levy in the same way as the immovable property itself. This right can serve as an object of taxation also if the restricted real right does not approach full ownership in terms of scope.
In my research, I verified how restricted real rights are included in the levy of turnover tax, transfer tax and (to a limited extent) income tax. I explored if, when levying turnover tax, transfer tax and (to a limited extent) income tax, the legislator pays sufficient heed to the peculiarities of and the differences among the various restricted real rights, what the potential consequences are of poor coordination and which measures could be taken in order to achieve a more balanced levy. To the extent this was relevant, I compared all of this to the levy of these taxes in the case of the immovable property itself.