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Tax law --- Taxation --- Droit fiscal --- Law and legislation --- Moral and ethical aspects --- Aspect moral --- 351.713 --- fiscaal recht --- belastingtheorieen --- fiscaal beleid --- BE / Belgium - België - Belgique --- 348.5 --- 336.200 --- S00 Droit fiscal / Généralités - Fiscaal recht / Algemeenheden --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- droit fiscal --- theories fiscales --- politique fiscale --- Belastingsrecht. --- Belastingstelsel: algemene naslagwerken en principes. --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Belastingsrecht --- Belastingstelsel: algemene naslagwerken en principes --- DROIT FISCAL --- FISCALITE --- FRAUDE FISCALE --- BELGIQUE --- COLLECTE DE L'IMPOT

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Het boek bespreekt een aantal wetgevende initiatieven die tot stand zijn gekomen tijdens de vorige legislatuur en waarbij er heel wat fundamentele hervormingen zijn doorgevoerd. Beginnen doen we met drie bijdragen die vanuit een helikopterperspectief naar de hervormingen kijken. Dirk Heirbaut overloopt de diverse initiatieven van de voormalige Minister van Justitie Koen Geens, met een terugblik naar het verleden en een gok op de toekomst. Het trio Tom Vander Beken, Audry Delvaux en Bob Rigo leggen uit waarom het voorstel voor een nieuw Strafwetboek nog wat te ongebalanceerd is. Ten slotte geeft Hans De Wulf ons een boeiend inzicht in de methodiek van hoe een nieuw wetboek, in casu het Wetboek van Vennootschappen en Verenigingen, tot stand komt. Vervolgens komen twee hervormingen in het ondernemingsrecht aan bod. Diederik Bruloot en Reinhard Steennot bespreken het nieuwe ondernemingsbegrip in het insolventierecht, terwijl Dominique De Marez en Charlotte Stragier de aansprakelijkheid van bestuurders van een vzw na de invoering van boek XX in het Wetboek van Economisch Recht grondig onder de loep nemen. De volgende vier bijdragen zijn gewijd aan het materieel privaatrecht. Eerst behandelt Joke Baeck het nieuwe bewijsrecht voor zowel civiele zaken als ondernemingszaken, vervolgens zet Jan Bael een aantal aspecten van het hervormde erfrecht kritisch in de kijker en ten slotte evalueert Charlotte Willemot de wetgeving inzake mede-eigendom en kijkt Annelies Wylleman naar de toekomst van het goederenrecht (waarvan de hervorming intussen gerealiseerd is). Eindigen doen we met twee bijdragen die een procesrechtelijke inslag hebben. Piet Taelman en Elise Dauw gaan in op wijzigingen van een aantal kernregels in burgerlijke procedures, terwijl Mark Delanote het nieuwe invorderingswetboek bespreekt, wat niet alleen fiscalisten aangaat

Belgique --- fiscaal recht --- inning der belastingen --- vennootschapsrecht --- organisatie zonder winstoogmerk --- strafrecht --- handelsrecht --- bewijs --- erfrecht --- mede-eigendom --- goederenvervoer --- faillissement --- Bankrott --- chiusura del fallimento --- bedräglig konkurs --- csalárd csőd --- banqueroute --- insolvență comercială --- bankrot --- frauduleus bankroet --- dichiarazione di fallimento --- betrügerischer Konkurs --- quiebra fraudulenta --- bankroet --- bancrută frauduloasă --- bankrutt --- bancarrota --- криминален стечај --- criminal bankruptcy --- svigagtig konkurs --- neteisėtas bankrotas --- pankrotikuritegu --- bancarotta fraudolenta --- revocatoria fallimentare --- konkurssirikos --- δόλια χρεωκοπία --- стечај --- ļaunprātīgs bankrots --- χρεωκοπία --- неспособност за плаќање --- procedura giudiziaria fallimentare --- concordato fallimentare --- faillite frauduleuse --- банкрот --- bancarotta --- bankerot --- паѓање под стечај --- úpadek --- Konkursverfahren --- falimentim i një krimineli --- úpadok --- Vermögensliquidation --- несолвентност --- konkurs --- πτώχευση --- upadłość --- konkurssi --- fallimento --- stečaj --- falimentim --- pankrot --- Konkurs --- bankrotas --- банкротство --- quiebra --- konkurz --- фалит --- faillite --- faliment --- féimheacht --- falência --- bankruptcy --- falliment --- bankrots --- csőd --- haulage of goods --- varutrafik --- trafic de marchandises --- tráfico de mercancías --- traffico merci --- prekių vežimas --- godstransport --- εμπορευματική κίνηση --- varutransport --- trafic de mărfuri --- tavarakuljetus --- goods traffic --- trafik mallrash --- varetrafik --- tavaraliikenne --- goederenverkeer --- kauba vedu --- přeprava zboží --- nákladná doprava --- doprava tovarov --- товарен транспорт --- εμπορευματικές μεταφορές --- árufuvarozás --- Warenbeförderung --- tráfego de mercadorias --- tavaroiden kuljettaminen --- kaubavedu --- prijevoz roba --- preprava tovarov --- prevoz blaga --- transport de mărfuri --- krovinių vežimas --- nákladní doprava --- Güterverkehr --- transporte de mercadorias --- iompar earraí --- áruszállítás --- превоз на стоки --- preču pārvadājumi --- transport mallrash --- trasporto merci --- carriage of goods --- μεταφορά εμπορευμάτων --- ġarr ta’ merkanzija --- transporte de mercancías --- befordran av varor --- превоз на продукти --- transport towarowy --- transport de marchandises --- превоз робе --- varetransport --- κυριότητα εξ αδιαιρέτου --- bezpodílové spoluvlastnictví --- majetková účast --- condomínio --- сосопственост --- косопственост --- proprietà collettiva --- medeëigendom --- condominio --- kondomínium --- podílové spoluvlastnictví --- co-propriedade --- συγκυριότητα --- társtulajdonos --- suvlasništvo --- comproprietà --- sameje --- yhteisomistus --- joint ownership --- bendroji nuosavybė --- Miteigentum --- zajedničko vlasništvo --- spoluvlastnictví --- copropriété --- gemensam äganderätt --- συνιδιοκτησία --- ühisomand --- kopīpašuma tiesības --- spoluvlastníctvo --- съсобственост --- comhúinéireacht --- közös tulajdon --- proprietate comună --- сусвојина --- copropiedad --- solastnina --- koproprjetà --- współwłasność --- pronësi e përbashkët --- copropriedade --- заедничка сопственост --- pravo nasljeđivanja --- Закон за наследување --- тестаментално наследување --- dědění ze zákona --- įpėdinystės teisė --- граѓанско применето право --- законско наследување --- sukcese --- dědění ze závěti --- diritto successorio --- derecho sucesorio --- pärimisõigus --- perintöoikeus --- dedno pravo --- prawo spadkowe --- ligji i trashëgimisë --- paveldėjimo teisė --- наследно право --- öröklési jog --- lagstiftning om arvsrätt --- dlí an chomharbais --- direito sucessório --- arveret --- law of succession --- nasljedno pravo --- dedičské právo --- наследствено право --- mantojuma tiesības --- κληρονομικό δικαίωμα --- droit successoral --- liġi tas-suċċessjoni --- dreptul succesiunilor --- dědické právo --- Erbrecht --- bevisbörda --- Beweis --- товар на докажување --- dužnost dokazivanja --- βάρος της απόδειξης --- утврдување вистинитост --- pierādīšanas līdzekļi --- carga de la prueba --- inversión de la carga de la prueba --- ónus da prova --- факт --- teret dokaza --- pienākums pierādīt --- bizonyítási teher --- tõendamiskohustus --- bizonyítási teher megfordulása --- судски доказ --- dôkazné bremeno --- obligația de a depune mărturie --- onere della prova --- barrë e provës --- Beweislast --- onus of proof --- důkazní břemeno --- todistustaakka --- pierādīšanas pienākums --- bevisbyrde --- onus --- charge de la preuve --- įrodinėjimo pareiga --- bewijslast --- доказ --- dowód --- proof --- правно доказателство --- evidenza --- probă judiciară --- důkaz --- preuve --- dôkaz --- απόδειξη --- prova --- Rechtsbeweis --- pierādīšana --- todiste --- prueba --- cruthúnas --- dokaz --- tõend --- bevis --- provë --- bizonyíték --- įrodymas --- комерцијално право --- kauppalainsäädäntö --- legjislacion tregtar --- стопанско право --- kereskedelmi törvénykönyv --- Handelsgesetzgebung --- handelswetgeving --- Derecho comercial --- legislación comercial --- legislazione commerciale --- legislação comercial --- législation commerciale --- trgovinsko zakonodavstvo --- Handelsgesetzbuch --- affärsrätt --- prekybos teisė --- kaubandusõigus --- obchodná legislatíva --- legislație comercială --- äriseadusandlus --- komercdarbības likumdošana --- εμπορική νομοθεσία --- commercial legislation --- prekybos įstatymai --- obchodní legislativa --- handelslovgivning --- droit commercial --- prawo handlowe --- kauppaoikeus --- commercial law --- drept comercial --- diritto commerciale --- obchodní právo --- kereskedelmi jog --- obchodné právo --- dritt kummerċjali --- трговско право --- Handelsrecht --- direito comercial --- äriõigus --- komercinė teisė --- търговско право --- e drejta tregtare --- komerctiesības --- dlí tráchtála --- Derecho mercantil --- трговинско право --- trgovačko pravo --- handelsret --- handelsrätt --- εμπορικό δίκαιο --- trgovinsko pravo --- кривичен закон --- казнено право --- krimināltiesības --- kriminaalkoodeks --- trestní právo hmotné --- criminal code --- trestný kódex --- diritto criminale --- direito criminal --- kriminalret --- droit criminel --- crimineel recht --- karistusõigus --- Derecho criminal --- trestné právo --- prawo karne --- baudžiamoji teisė --- diritto penale --- наказателно право --- büntetőjog --- dlí coiriúil --- kriminaalõigus --- droit pénal --- kazensko pravo --- Strafrecht --- drept penal --- Derecho penal --- strafferet --- krimināllikums --- dritt kriminali --- straffrätt --- kazneno pravo --- ποινικό δίκαιο --- direito penal --- кривично право --- criminal law --- e drejtë penale --- trestní právo --- rikosoikeus --- non-profit organization --- bezpeļņas uzņēmums --- mittetulundusorganisatsioon --- association de loi 1901 --- οργανισμός μη κερδοσκοπικού χαρακτήρα --- Gesellschaft ohne Gewinnzweck --- bezpeļņas asociācija --- nezisková asociace --- nezisková spoločnosť --- ne pelno asociacija --- vereniging zonder winstoogmerk --- organisation uden gevinstformål --- associazione senza fini di lucro --- ASBL --- ikke-erhvervsdrivende selskab --- neziskové združenie --- asociación sin fines de lucro --- nonprofitselskab --- Organisation ohne Erwerbszweck --- shoqëri jofitimprurëse --- Vereinigung ohne Erwerbszweck --- asociații nonprofit --- ne pelno kompanija --- non-profit company --- mittetulundusettevõte --- ideell organisation --- непрофитна фондација --- shoqatë jofitimprurëse --- non-profit association --- organização sem fins lucrativos --- vzw --- neziskové sdružení --- entidad no lucrativa --- Idealverein --- sociedade sem fins lucrativos --- Verein ohne Gewinnzweck --- voittoa tavoittelematon järjestö --- association sans but lucratif --- nevýdělečná organizace --- voittoa tavoittelematon yritys --- forening uden gevinstformål --- mittetulundusühing --- organisation sans but lucratif --- SSFL --- neprofitna udruga --- förening utan vinstintressen --- organización sin fines de lucro --- v.z.w. --- непрофитна организација --- сдружение с нестопанска цел --- sociedad sin fines de lucro --- organizzazzjoni mingħajr skop ta' qligħ --- société sans but lucratif --- organizatë jo fitimprurëse --- non-profit organisation --- nezisková organizácia --- nonprofit szervezet --- ühiskondlik organisatsioon --- organizacje niedochodowe --- Nonprofit-Organisation --- società senza fini di lucro --- selskab uden gevinstformål --- σωματείο μη κερδοσκοπικού χαρακτήρα --- ne pelno organizacija --- organizații nonprofit --- eagraíocht neamhbhrabúsach --- bezpeļņas organizācija --- associação sem fins lucrativos --- ideell förening --- nezisková organizace --- neprofitna organizacija --- yleishyödyllinen yhtiö --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- droit des sociétés --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- prihod od poreza --- daňový príjem --- introito fiscale --- delspinigiai --- ingreso fiscal --- venit din taxe --- adóbehajtás --- maksutulu --- skatteintäkt --- skatteindtægt --- recaudador tributario --- tax revenue --- belastinginkomsten --- recuperação fiscal --- Steuerbeitreibung --- recouvrement de l'impôt --- devengo del impuesto --- recaudador de impuestos --- mokesčių įplaukos --- të ardhura tatimore --- belastinginning --- fiskalni prihod --- Steuereinziehung --- adóbevétel --- heffing der belastingen --- Steuereinnahme --- skatteinddrivning --- gettito fiscale --- recaudación fiscal --- verotulot --- recette fiscale --- skatteindrivning --- recaudación tributaria --- nodokļu ieņēmumi --- perception de l'impôt --- cobro del impuesto --- riscossione delle imposte --- receção dos impostos --- receitas fiscais --- skatteoppebørsel --- percezione delle imposte --- φορολογικά έσοδα --- uppbörd av skatt --- entrata fiscale --- nodokļu iekasēšana --- ġbir tat-taxxi --- maksude kogumine --- Steuererhebung --- mokesčių rinkimas --- ubiranje poreza --- collecte de l'impôt --- наплата на данок --- cobrança de impostos --- esazione delle imposte --- наплата пореза --- colectarea taxelor --- vybírání daní --- skatteopkrævning --- bailiú cánach --- събиране на данъци --- veronkanto --- pobiranje davka --- είσπραξη φόρου --- tax collection --- výber daní --- skatteuppbörd --- ściąganie podatków --- recaudación de impuestos --- adóbeszedés --- arkëtim i tatim-taksave --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- Law --- Belgium --- Law reform --- Delva, Willy