IndexOpheffing terugkeerreserve positief fiscaal
| Name | ReturnReserveDiscontinuationPositiveFiscal |
|---|---|
| Namespace | http://www.nltaxonomie.nl/nt17/bd/20221207.a/dictionary/bd-data |
| Prefix | bd-i |
| Data type | bd-types:nonNegativeMonetaryNoDecimals13VItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | credit |
| Nillable | False |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| [GSP:IHZ-VPB ID:119677]De in dit boekjaar opgeheven positieve terugkeerreserve in verband met de staking van de onderneming die met toepassing van artikel 14c Vpb is omgezet in een IB-onderneming. | nl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Opheffing terugkeerreserve positief fiscaal | nl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Article | 3.54 | http://www.xbrl.org/2003/role/reference |
| Name | Wet IB2001 | http://www.xbrl.org/2003/role/reference |
| Name | Belastingdienst Gegevensspecificatie | http://www.xbrl.org/2003/role/reference |
| Paragraph | 119677 | http://www.xbrl.org/2003/role/reference |
| Section | IHZ-VPB | http://www.xbrl.org/2003/role/reference |