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Dit is de vijfde editie van het Handboek Lokale en Regionale Belastingen dat voor de eerste maal verscheen in 1998. Hoewel het absoluut de bedoeling was om een hernieuwde editie van het volledige handboek uit te geven, hebben de omvangrijke wijzigingen en vernieuwingen door - en naar aanleiding van - de 6de staatshervorming, evenals door de invoering van de zgn. Vlaamse Codex Fiscaliteit ertoe geleid dat dit niet mogelijk bleek.Er werd uiteindelijk beslist om het handboek in twee delen uit te geven, waarvan het eerste deel de lokale belastingen behandelt. Het deel dat betrekking heeft op de regionale belastingbevoegdheid en de capita selecta gewestbelastingen zal volgen.In dit eerste deel van het Handboek Lokale en Regionale Belastingen analyseert Miguel De Jonckheere de gemeentelijke en provinciale belastingbevoegdheid. Daarbij gaat hij vooreerst in op de oorsprong van de fiscale autonomie en het begrip belasting. Vervolgens behandelt hij de diverse beperkingen t.a.v. de belastingbevoegdheid, in het bijzonder deze op basis van de Grondwet, diverse wettelijke bepalingen, de algemene rechtsbeginselen en het administratief toezicht.Verder geeft hij een overzicht van de procedure inzake gemeentebelastingen. De theoretische concepten m.b.t. de lokale belastingbevoegdheid worden ten slotte geïllustreerd door tal van voorbeelden, opgenomen in een overzicht van rechtspraak over de periode 2010-2014.Bron : http://businessandeconomics.diekeure.be

Tax law --- Belgium --- Fiscaliteit --- Procedure --- Belasting (fiscaal) --- Lokale belasting (fiscaal) --- 351.713 --- 439 Fiscaal recht --- financieringswijze --- lokale belasting --- fiscaliteit --- autonomie --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- αυτονομία --- självstyre --- автономија --- autonomy --- аутономија --- autonoomia --- autonómia --- územní samospráva --- Autonomie --- neamhspleáchas --- autonomia --- autonomija --- автономия --- avtonomija --- autonomía --- awtonomija --- autonomi --- samospráva --- regioninė autonomija --- regionális autonómia --- autonomi lokale --- regionálna autonómia --- regionalt självstyre --- vietinė savivalda --- teritoriālā autonomija --- obecní samospráva --- autonomie locale --- místní samospráva --- městská samospráva --- területi autonómia --- regionalna autonomija --- vlastní správa --- plaatselijke autonomie --- piirkondlik autonoomia --- autonomi rajonale --- autonomie régionale --- локална автономија --- autonomía regional --- autonomia regional --- örtliche Autonomie --- hjemmestyre --- gewestelijke autonomie --- регионална автономија --- alueellinen itsehallinto --- lokálna autonómia --- lokal autonomi --- lokalt självstyre --- paikallinen itsehallinto --- regionální samospráva --- územně samosprávné celky --- autogobierno --- önállóság --- autonomia locale --- autonomia local --- autonomía local --- autonomia regionale --- local autonomy --- lokalt selvstyre --- estatuto de autonomía --- regioninė savivalda --- lokale autonomie --- helyi autonómia --- kohalik autonoomia --- selvstyre --- regionalt selvstyre --- regional autonomi --- lokalna autonomija --- autonomie regională --- autonomie locală --- αυτονομία δήμων και κοινοτήτων --- správní autonomie --- regionale Autonomie --- vietējā autonomija --- vietinė autonomija --- regional autonomy --- regionale autonomie --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém 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--- burim financimi --- rahastamiskord --- modalidade de financiamento --- finansieringsmetode --- finanszírozási forrás --- fonte di finanziamento --- метод на финансирање --- finansēšanas kārtība --- finanční systém --- finanční řád --- finansieringskilde --- finanszírozási rendszer --- source of financing --- finansieringsvillkor --- zdroj financování --- fonte de financiamento --- концепт за финансирање --- mechanismus financování --- finansavimo būdai --- source de financement --- μηχανισμός χρηματοδότησης --- finanční zdroje --- finansieringskälla --- rahoitusjärjestelyt --- Finanzierungssystem --- rahastamisallikas --- înțelegeri financiare --- sursă de finanțare --- Finanzierungsmodalitäten --- finančné dojednania --- modalidad de financiación --- meccanismo di finanziamento --- fuente de financiación --- finanční metody --- modalité de financement --- πηγή χρηματοδότησης --- operazione di finanziamento --- Finanzierungsquelle --- masa financimi --- όροι χρηματοδότησης --- strumento di finanziamento --- mécanisme de financement --- finansavimo šaltinis --- financing arrangements --- finansēšanas avots --- mecanismo de financiamento --- Finanzierungsmechanismus --- financieringsmethode --- systém financování --- mecanismo de financiación --- финансиски аранжман --- rahoituksen lähde --- zdroj financovania --- izvor financiranja --- finanszírozási mechanizmus --- Impôt local --- Droit --- Administration et procédure --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}. --- Belgique