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Archeology --- Europe --- Archaeology --- Research --- Societies, etc. --- Directories --- Societies, etc --- Archéologie --- Recherche --- Anthropology --- Auxiliary sciences of history --- History --- Antiquities --- Research&delete& --- archaeology --- Directories. --- Archaeology - Research - Europe - Societies, etc - Directories

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De oprichting van een kostendelende vereniging (zelfstandige groepering) moet gezien worden in het kader van de afrekening van kosten tussen verbonden entiteiten of entiteiten die bewust beslissen om samen te werken om schaalvoordelen te realiseren.Die afrekening van kosten dient in de regel met btw te gebeuren. In een aantal gevallen en onder bepaalde voorwaarden echter kan de afrekening vrijgesteld van btw gebeuren. Dit is mogelijk door de oprichting van een kostendelende vereniging of omdat de handeling kan genieten van een andere wettelijke vrijstelling. In nog andere gevallen zal de oprichting van een btw-eenheid een optimalisatiemogelijkheid zijn. Ook dan kan de doorfacturering tussen de leden van de btw-eenheid buiten de btw-sfeer plaatsvinden. De nieuwe regeling voorziet tevens, onder bepaalde voorwaarden, in een mogelijke gemengde btw-belastingplicht voor de kostendelende vereniging en diens leden.

Taxes --- Tax law --- Self-employed --- Travailleurs indépendants --- Consumer cooperatives --- Coopératives de consommation --- Legal status, laws, etc. --- Droit --- Law and legislation --- Belgium --- Handbooks, manuals, etc. --- E-books

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The most comprehensive, current guide to the theory and practice of landscape architectureFor more than 50 years, this pioneering guide has served as the foremost resource on the principles and practices of landscape architecture. Now, the book has been revised to address the latest developments in the field, providing a comprehensive, current presentation of the profession.Richly illustrated with more than 400 full-color images, Landscape Architecture, Fifth Edition, explains how to plan and design for the human use of land with the least environmental impact. This updated volume offers new coverage of important topics such as sustainability, climate change, water conservation, land reuse, urban agriculture, stormwater management, low-impact design, and much more. Landscape Architecture, Fifth Edition, preserves the essential character and timelessness of the original classic while incorporating up-to-date advancements in the profession.Extensively revised and filled with more than 400 contemporary full-color images, Landscape Architecture, Fifth Edition, remains the quintessential resource on planning for the human use of land in harmony with the environment. The book presents a systematic approach to the creation of more usable, efficient, and attractive outdoor spaces and places. Teaching diagrams, plans, photographs, and graphics--including the works of many of the world's leading landscape architects and firms--are featured throughout.

Environmental planning --- Architecture --- Landscape architecture. --- Building sites --- Planning. --- Landscape architecture --- Architecture du paysage --- Chantiers de construction --- Handbooks, manuals, etc. --- Practice. --- Guides, manuels, etc. --- Pratique --- Planification

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Public administration --- Personnel management --- Belgium --- Public utilities --- Management --- Handbooks, manuals, etc.

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Production management --- Beheer --- Gestion --- Management --- Ondernemen --- Risk management --- Handbooks, manuals, etc.