case<\/a> The case comes before the Zeeland-West-Brabant District Court. This tax judge concludes that this does not constitute a gift and disallows the deduction. This is because, in return for the stake paid into the lottery, the participant receives tickets that give them a chance to win prizes. The stake is therefore not a payment made out of generosity, but consideration for a service rendered. This applies even if the participant does not win a prize.<\/p>\n\n\n\nThe situation would be different if the lottery tickets received were of only minor importance or amounted to no more than a symbolic (counter)performance. However, according to the court, this is not the case.<\/p>\n\n\n\n
Churches<\/h2>\n\n\n\n
The participant also cites a comparison with church organisations as a further argument. Contributions paid to churches are tax-deductible, and in return the church offers the opportunity to profess one\u2019s faith. The difference with the lottery, however, is that contributions to the church are not compulsory; the church offers the opportunity to profess one\u2019s faith even to people who do not make a contribution. Anyone who does not buy a ticket in the lottery, however, has absolutely no chance of winning a prize.<\/p>\n\n\n\n
Even more arguments<\/h2>\n\n\n\n
The interested party put forward a few more arguments. For instance, he refers to the explanatory notes in the Tax and Customs Administration\u2019s tax return software, which state that payments to an ANBI are tax-deductible. He also takes the view that the principle of equality is being breached because the tax deduction for taxpayers whose tax returns are not processed manually is not being adjusted. Furthermore, he believes that the Tax and Customs Administration is abusing its powers, partly due to the length of time the case has taken.<\/p>\n\n\n\n
The Court has dismissed all these arguments. The same applies to the argument that the rate of tax interest is too high, as the court is required by law to administer justice and is not permitted to pass judgement on the intrinsic value or fairness of the law.<\/p>","protected":false},"excerpt":{"rendered":"
Een deelnemer aan een loterij claimt in zijn aangifte inkomstenbelasting de aftrek van zijn inleg in de loterij. ANBI De deelnemer onderbouwt zijn aftrek met het argument dat de Belastingdienst de loterij heeft aangemerkt als een het Algemeen Nut Beogende instelling (ANBI). Giften aan een dergelijke instelling zijn aftrekbaar voor de inkomstenbelasting. De zaak komt […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1243","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1243"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1243\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}