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Chale, Ado

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Het werk geeft een grondig inzicht in het overheidsoptreden en de bijhorende fiscale behandeling, en biedt een nieuwe duidelijke grondslag aan voor die behandeling: een meerlagig neutraliteitsbeginsel

secteur public --- overheidsadministraties --- contribuable --- BPB1712 --- Belgique --- Impôt --- Contribuable --- Administration publique --- STRADALEX --- Impôt --- skatt --- tatim --- данок --- cáin --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- taxa fiscal --- tipo de gravamen --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- јавна администрација --- viešasis valdymas --- amministrazzjoni pubblika --- offentlig forvaltning --- pubblica amministrazione --- administración pública --- јавна управа --- overheidsadministratie --- public administration --- valsts pārvalde --- veřejná správa --- riarachán poiblí --- offentlig förvaltning --- administratë publike --- administrație publică --- javna uprava --- administracja publiczna --- държавна администрация --- öffentliche Verwaltung --- közigazgatás --- administração pública --- štátna správa --- δημόσια διοίκηση --- avalik haldus --- julkinen hallinto --- државна администрација --- valstybės valdymas --- hatóság --- P.A. --- státní správa --- viešasis administravimas --- general government --- Behörde --- riigihaldus --- органи на јавната администрација --- kormányhivatalok --- orgány státní správy --- државна управа --- qeveri e përgjithshme --- riiklikud haldusorganid --- administration publique --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- openbare sector --- administrations publiques --- État --- Pouvoir de taxation --- Assiette de l'impôt --- Droit fiscal --- Impôts --- Impôts. --- Administration et procédure

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Geen enkel probleem in de fiscale praktijk veroorzaakt zoveel discussies als de aftrek van kosten. In dit analytisch naslagwerk ontleedt auteur Svjatoslav Gnedasj het iconische artikel 49 WIB ongezien grondig.Dit boek is vooreerst een praktische consultatiebron, waarin elke fiscale practicus die met principiële of praktische vragen over de kostenaftrek in de vennootschapsbelasting worstelt, snel een aanzet tot oplossing kan vinden die bovendien voorzien is van een wetshistorische, doctrinaire en jurisprudentiële achtergrond en kritische commentaar. Daarbij wordt de lezer geholpen door een overzichtelijke inhoudstafel, een trefwoordenregister en een overzicht van de geciteerde rechtspraak.Daarnaast bevat dit werk een kritische uiteenzetting met problemen rond de interpretatie en toepassing van artikel 49 WIB 1992. De auteur analyseert grondig alle bronnen, en geeft ook telkens zijn eigen mening.De in dit boek gemaakte analyses worden waar mogelijk gevoed met een jurisprudentieel erfgoed van cassatierechtspraak die gedurende bijna een eeuw geaccumuleerd werd.Dit uniek onderzoek is dan ook een absolute must-have voor elke fiscalist. (flaptekst)

Company law. Associations --- Tax law --- Belgium --- droit fiscal --- vennootschapsbelasting --- fiscaal recht --- impot des societes --- Impôts --- Impôt sur le revenu --- Sociétés --- Déductions --- Belgique. Cour de cassation --- Jurisprudence --- uzņēmuma peļņas nodoklis --- tatim mbi fitimin --- davek na dobiček pravnih oseb --- impôt sur les sociétés --- porez na dobit --- társasági adó --- imposto sobre as sociedades --- Unternehmenssteuer --- impozit corporativ --- корпоративен данок --- impuesto sobre sociedades --- daň z příjmů právnických osob --- ettevõtte tulumaks --- корпоративен данък --- podatek dochodowy od osób prawnych --- порез на добит привредних друштава --- yhtiövero --- daň z príjmov právnických osôb --- corporation tax --- φόρος εταιρειών --- imposta sulle società --- bolagsskatt --- taxxa korporattiva --- pelno mokestis --- selskabsskat --- impuesto sobre la renta de las sociedades --- társasági jövedelemadó --- данок на профит --- įmonių pajamų mokestis --- impozit pe profit --- įmonių pelno mokestis --- voittovero --- skatt på bolagsinkomst --- profits tax --- peļņas nodoklis --- tatim mbi të ardhurat tregtare --- imposto sobre as pessoas coletivas --- daň z příjmů korporací --- impôt sur les bénéfices industriels et commerciaux --- impuesto de sociedades --- kasumimaks --- belasting op industriële en commerciële winst --- daň ze zisku podniků --- Steuer auf Einkommen aus Handel und Gewerbe --- Körperschaftssteuer --- imposta sugli utili industriali e commerciali --- yhtiötulovero --- imposta sul reddito delle persone giuridiche --- beskatning af juridiske personer --- daň zo zisku --- imposto sobre os lucros industriais e comerciais --- skat på indkomster i selskaber --- impozit al persoanelor juridice --- Steuer juristischer Personen --- φόρος νομικών προσώπων --- jogi személy adója --- corporate income tax --- ettevõttemaks --- impôt des personnes morales --- belasting van rechtspersoonlijkheden --- imposta sulle persone giuridiche --- IRPEG --- porez na dobit trgovačkih društava --- korporační daň --- beskattning av juridisk person --- daň z príjmov spoločnosti --- данок на правни лица --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- 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 --- cáin chorparáide --- dlí cánach --- Belgique --- Impôts --- Impôt sur le revenu --- Sociétés --- Déductions

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Méconnue, peu commentée par l'administration fiscale belge et la jurisprudence, techniquement complexe et régie par des textes très anciens mal adaptés aux produits financiers actuels, la taxe sur les opérations de bourse (TOB) est pourtant une imposition dont on ne peut ignorer l'existence dans lemonde des affaires et de la gestion patrimoniale : elle s'applique en effet à la plupart des opérations financières et, depuis le 1er janvier 2017, concerne également les opérations conclues ou exécutées via des intermédiaires professionnels étrangers. L'objectif de ce manuel est de proposer un exposé général et structuré de cette taxe tout en mettant l'accent sur les solutions pratiques adoptées par les banques belges pour pallier tantôt les vides juridiques de la matière tantôt les incohérences des textes légaux. Il aborde successivement : - les titres visés ;- les taux applicables aux différentes catégories de titres ;- les types d'opérations imposables ;- les exemptions, la base imposable et les plafonds ;- le redevable et ses obligations ;- la procédure et les sanctions.Il est destiné tant aux professionnels du monde financier qu'aux juristes-fiscalistes, conseillers patrimoniaux, banquiers et avocats.

Tax law --- Belgium --- Bourse --- Places financières --- Impôts --- Stock exchanges --- Taxation --- Law and legislation --- Impôts --- Droit --- BPB1708. --- taxe sur les operations boursieres et reports --- Impôt --- Impôt sur le capital --- Opération de bourse --- Bourse des valeurs --- Taks op de beursverrichtingen en reporten. --- Belasting --- Kapitaalbelasting --- Beursoperatie --- Effectenbeurs --- Handbooks, manuals, etc. --- E-books --- BPB1708 --- bursë --- Bolsa de valores --- fondbörs --- borza vrednostnih papirjev --- effectenbeurs --- giełda papierów wartościowych --- берза --- väärtpaberibörs --- burza cenných papírů --- bursă de valori --- borża --- értékpapírtőzsde --- stock exchange --- stocmhalartán --- фондова борса --- borsa valori --- bolsa de valores --- børs --- burza --- vertybinių popierių birža --- χρηματιστήριο αξιών --- arvopaperipörssi --- birža --- Wertpapierbörse --- akciový trh --- értéktőzsde --- burza vrijednosnih papira --- fondibörs --- börs --- treg i aksioneve --- Börse --- osakemarkkinat --- tőzsde --- bursă --- akciju tirgus --- χρηματιστήριο --- borsa --- bolsa --- Bolsín --- beurs --- берза за хартии од вредност --- värdepappersbörs --- Effektenbörse --- stock market --- transakcja giełdowa --- operazione di borsa --- борсова сделка --- берзански посао --- arvopapereiden pörssikauppa --- tranżazzjoni fil-borża --- tranzacție bursieră --- burzovní obchod --- børsforretning --- operación bursátil --- borzni posel --- väärtpaberibörsi tehing --- börsaffär --- stock-exchange transaction --- tőzsdei ügylet --- beursoperatie --- χρηματιστηριακές εργασίες --- берзанска трансакција --- Börsengeschäft --- veprim në bursë --- burzovna transakcija --- burzová transakcia --- biržas darījums --- vertybinių popierių biržos sandoris --- operação na bolsa --- contratto di borsa --- operazione su titoli --- børstransaktion --- operazione su valori --- operación de Bolsa --- børsoperation --- daň z kapitálu --- kapitaalbelasting --- kapitāla nodoklis --- данок на капитал --- porez na kapital --- kapitalimaks --- impuesto sobre el capital --- kapitalskatt --- pääomavero --- tax on capital --- davek na kapital --- порез на капитал --- tatim mbi kapitalin --- kapitalo mokestis --- imposta sul capitale --- данък върху капитала --- taxxa kapitali --- impozit pe capital --- kapitalskat --- Vermögenssteuer --- φορολογία κεφαλαίου --- imposto de capitais --- vállalkozást terhelő vagyonadó --- podatek majątkowy --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- imposta --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- taks op de beursverrichtingen en reporten --- imposta (tassa) --- idirbheart stocmhalartáin --- cáin ar chaipiteal --- cáin --- Places financières --- Impôt --- Impôt sur le capital --- Opération de bourse

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schenkingsrechten --- bedrijfsvoorheffing --- vlaamse fiscaliteit --- Droit d'enregistrement --- Impôt sur la transmission --- Droits de succession --- droits de donation --- precompte professionnel --- fiscalite flamande --- Registratierecht --- Overdrachtsbelasting --- Familierecht. Erfrecht --- droits de succession. --- droits d'enregistrement. --- droits de donation. --- precompte professionnel. --- plus values. --- fiscalite flamande. --- Schenkingsrechten --- Bedrijfsvoorheffing --- Meerwaarden --- Vlaamse fiscaliteit --- successierechten --- registratierechten --- meerwaarden --- Région flamande --- Vlaanderen --- 347.6 --- 351.72 --- droits de succession --- droits d'enregistrement --- plus values --- Successierechten --- Vlaams Gewest --- Fiscaal recht --- Family law. Inheritance law --- Tax law --- Flanders --- Registratierechten --- Impôt --- Successions et héritages --- Droits d'enregistrement --- Droit fiscal --- Droit --- Impôts --- Codification --- Droits de succession. --- Droits d'enregistrement. --- Droits de donation. --- Precompte professionnel. --- Plus values. --- Fiscalite flamande. --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Flandria --- Flandern --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- flämische Region --- Фландрија --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- den flamske region --- Φλάνδρα --- Flandres --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- tatim mbi transferimin e kapitalit --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- overdrachtsbelasting --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- tassa di successione --- taksa za vpis v register --- reģistrācijas nodoklis --- taxă de înregistrare --- такса за регистрацију --- registracijos mokestis --- rekisteröintimaksu --- registration tax --- такса за регистрација --- regisztrációs adó --- registreerimismaks --- daň z registrácie --- opłata rejestracyjna --- Grunderwerbssteuer --- данък върху придобиване на имот --- taxxa tar-reġistrazzjoni --- taxas de registo --- imposta di registro --- porez na registraciju --- taksë regjistrimi --- derechos de registro --- registreringsavgift --- daň z převodu nemovitosti --- registreringsafgift --- registratierecht --- τέλος πρωτοκόλλου --- административна такса за регистрација --- registration duty --- registreerimistasu --- registravimo mokestis --- давачка за регистрација --- registracijos rinkliava --- такса за регистрација на фирма --- taksa na upis u registar --- impuesto sobre actos jurídicos documentados --- tatim regjistrimi --- registračná povinnosť --- 439 Fiscaal recht --- Registration tax --- Taxation --- Law and legislation --- Indirect taxation --- Impôt indirect --- Flóndras (An Bheilg) --- cáin aistrithe caipitil --- cáin chlárúcháin --- Impôts --- Impôt --- Successions et héritages --- Région flamande --- Impôt sur la transmission