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Het ‘Rechtspraakoverzicht Inkomstenbelastingen 2014-2017’ is een aanvulling op de eerdere Rechtspraakoverzichten Inkomstenbelastingen en bundelt de rechtspraak met betrekking tot de inkomstenbelastingen die werd gepubliceerd tussen 1 januari 2014 en 31 december 20137Hoewel hoofdzakelijk een overzicht van de rechtspraak wordt gegeven, duiden de auteurs ook op bepaalde tendensen of op de tegengestelde visies in de rechtspraak.Het Rechtspraakoverzicht Inkomstenbelastingen 2014-2017 behandelt achtereenvolgens de rechtspraak inzake:– Algemene beginselen– Personenbelasting– Kadastraal inkomen– Vennootschapsbelasting– Rechtspersonenbelasting– Belasting van niet-inwoners– Voorheffingen– Aangifte en aanslag– Bezwaar en Procedure– Onderzoek, controle en bewijs– Invordering– Administratief- en strafrechtelijke sanctiesHet ‘Rechtspraakoverzicht Inkomstenbelastingen 2014-2017’ is een uitgave van VZW Fiskofoon en werd gecoördineerd door Mr. Chantal Hendrickx

inkomstenbelasting --- belasting van natuurlijke personen --- fiscale rechtspraak --- skatteret (domstol) --- sądownictwo skarbowe --- finanční soud --- nodokļu tiesa --- fiskalni sud --- Finanzgerichtsbarkeit --- gjykatë fiskale --- maksukohus --- jurisdicción fiscal --- finančný súd --- mokesčių teismas --- curte fiscală --- финансиски суд --- giurisdizione tributaria --- verotuomioistuin --- финансов съд --- φορολογικό δικαστήριο --- davčno sodišče --- qorti fiskali --- jurisdição fiscal --- juridiction fiscale --- pénzügyi bíráskodás --- skattedomstol --- fiscal court --- порески суд --- tiesa, kam piekrīt nodokļu lietas --- фискален суд --- фискални суд --- ligningsret --- adóügyi bíráskodás --- tribunal económico-administrativo --- gazdasági igazgatási bíráskodás --- porez na dohodak fizičkih osoba --- tatimi mbi të ardhurat personale --- daň z príjmu fyzických osôb --- üksikisiku tulumaks --- порез на доходак физичких лица --- luonnollisen henkilön tulovero --- personlig skat --- personas ienākuma nodoklis --- fizinių asmenų pajamų mokestis --- Steuer natürlicher Personen --- személyi jövedelemadó --- daň z příjmu fyzických osob --- imposto sobre o rendimento das pessoas singulares --- dohodnina --- персонален данок на доход --- personal income tax --- облагане на физическите лица --- φόρος φυσικών προσώπων --- taxxa personali fuq l-introjtu --- podatek dochodowy od osób fizycznych --- inkomstskatt för fysisk person --- impozit pe venitul personal --- imposta sulle persone fisiche --- impuesto sobre la renta de las personas físicas --- impôt des personnes physiques --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- IRPF --- IRS --- personskat --- данък върху дохода --- imposta sul reddito --- impôt sur le revenu --- indkomstskat --- porez na dohodak --- daň z příjmů --- tulovero --- impuesto sobre la renta --- daň z príjmu --- davek na dohodek --- inkomstskatt --- imposto sobre os rendimentos --- Einkommensteuer --- jövedelemadó --- tax on income --- taxxa fuq l-introjtu --- impozit pe venit --- φόρος εισοδήματος --- tulumaks --- pajamų mokestis --- порез на доходак --- podatek dochodowy --- данок на доход --- tatim mbi të ardhurat --- ienākuma nodoklis --- tatimi mbi të ardhurat --- dôchodková daň --- income tax --- imposta sul reddito delle persone fisiche --- IRPEF --- důchodová daň --- E-books --- BPB2012 --- Personensteuer --- cúirt fhioscach --- cáin ar ioncam pearsanta --- cáin ar ioncam --- Income tax --- Impôt sur le revenu --- Law and legislation --- Droit --- Belgique

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Het kleurenpalet van de juridische bewijsregels is veelzijdig. Bewijsregels in alle mogelijke schakeringen, maar altijd om één ultieme vraag te kunnen beantwoorden: kan er gevolg worden gegeven aan beweerde juridische aanspraken? De bewijsregels mogen dan wel uiteenlopend zijn, ze zijn cruciaal voor het gehele juridische spectrum. Dit boek biedt vanuit een intra- en interdisciplinaire benadering een diepgaande analyse van een aantal recente ontwikkelingen in de materieZo wordt aandacht besteed aan vijf grote thema’s. Een inleidende bijdrage focust op de uitdagingen en de rol van de rechter bij het bewijs. Vervolgens wordt de thematiek van de bewijsnood belicht voor vier verschillende rechtstakken: het burgerlijk recht, het strafprocesrecht, het sociaal recht en het fiscaal recht (i.h.b. de inkomstenbelastingen). Dit boek is een initiatief van de Onderzoeksgroep Rechtshandhaving van de Faculteit Rechten van de Universiteit Antwerpen. De verschillende onderwerpen worden op een wetenschappelijk onderbouwde wijze en met het oog op de praktijk geanalyseerd. Deze uitgave is daardoor een waardevol naslagwerk voor advocaten, magistraten en alle geïnteresseerde juristen en rechtspractici

Law of civil procedure --- Private law --- Belgium --- 347.94 --- BPB2101 --- rechtspraak --- preuve --- Belgique --- inkomstenbelasting --- vrchní soud --- tiesas --- teismo institucijos --- sodišča --- судови и трибунали --- courts and tribunals --- δικαστήριο --- domstol --- curți și tribunale --- gjykata --- qrati u tribunali --- правосуђе --- juridiction --- tuomioistuin --- bíráskodás --- jurisdição --- sądownictwo --- jurisdiktion --- sudovi --- cúirteanna agus binsí --- Gerichtsbarkeit --- kohus --- giurisdizione --- jurisdicción --- súdy a tribunály --- юрисдикция --- sistema giurisdizionale --- retskreds --- ítélőtábla --- δικαιοδοτικό σύστημα --- трибунали со ограничена надлежност --- систем на судови --- ад хок трибунали --- kohtusüsteem --- bíróság --- постојани трибунали --- système juridictionnel --- sistema jurisdiccional --- меѓународни трибунали --- domsmyndighed --- soustava soudů --- bírósági rendszer --- Gerichtssystem --- данък върху дохода --- imposta sul reddito --- impôt sur le revenu --- indkomstskat --- porez na dohodak --- daň z příjmů --- tulovero --- impuesto sobre la renta --- daň z príjmu --- davek na dohodek --- inkomstskatt --- imposto sobre os rendimentos --- Einkommensteuer --- jövedelemadó --- tax on income --- taxxa fuq l-introjtu --- impozit pe venit --- φόρος εισοδήματος --- tulumaks --- pajamų mokestis --- cáin ar ioncam --- порез на доходак --- podatek dochodowy --- данок на доход --- tatim mbi të ardhurat --- ienākuma nodoklis --- tatimi mbi të ardhurat --- dôchodková daň --- income tax --- imposta sul reddito delle persone fisiche --- IRPEF --- důchodová daň --- 347.94 Privaatrechtelijk bewijs --- Privaatrechtelijk bewijs --- E-books --- Evidence (Law) --- Preuve (Droit) --- 100 Recht --- Rechtshandhaving --- Bewijsrecht

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Dit boek behandelt eerst de basisprincipes van de belasting op beleggingsinkomsten en kapitalen. Nadien wordt elk beleggingsinstrument in detail besproken, ook de fiscale aspecten. Het laatste deel is gewijd aan enkele stelsels van wettelijke bescherming van de belegger.

Financial law --- Tax law --- Belgium --- geldmarkt --- belastingbeleid --- roerende voorheffing --- Kaaimantaks --- inkomstenbelasting --- Beleggen --- Beleggingen : fiscale aspecten --- 336.76 --- данък върху дохода --- imposta sul reddito --- impôt sur le revenu --- indkomstskat --- porez na dohodak --- daň z příjmů --- tulovero --- impuesto sobre la renta --- daň z príjmu --- davek na dohodek --- inkomstskatt --- imposto sobre os rendimentos --- Einkommensteuer --- jövedelemadó --- tax on income --- taxxa fuq l-introjtu --- impozit pe venit --- φόρος εισοδήματος --- tulumaks --- pajamų mokestis --- порез на доходак --- podatek dochodowy --- данок на доход --- tatim mbi të ardhurat --- ienākuma nodoklis --- tatimi mbi të ardhurat --- dôchodková daň --- income tax --- imposta sul reddito delle persone fisiche --- IRPEF --- důchodová daň --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- finansų rinka --- mercado financeiro --- treg financiar --- finansmarknad --- piață financiară --- финансиски пазар --- mercato finanziario --- Finanzmarkt --- rynek finansowy --- finansielt marked --- financijsko tržište --- finanšu tirgus --- πιστωτική αγορά --- pénzügyi piac --- finanční trh --- financial market --- rahoitusmarkkinat --- marché financier --- finančni trg --- suq finanzjarju --- finantsturg --- финансов пазар --- финансијско тржиште --- finančný trh --- mercado financiero --- kansainväliset rahoitusmarkkinat --- διεθνής πιστωτική αγορά --- piață financiară internațională --- penge- og kapitalmarked --- treg financiar ndërkombëtar --- pénzügyi tevékenység --- finantsmajanduslik tegevus --- medzinárodný finančný trh --- finanšu darbība --- activitate financiară --- aktivitet financiar --- internationaler Finanzmarkt --- rahvusvaheline finantsturg --- piață de valori mobiliare --- trh cenných papírů --- меѓународен финансиски пазар --- internationell finansmarknad --- financiële activiteit --- vertybinių popierių rinka --- finansiell verksamhet --- mercado de valores --- mezinárodní finanční trh --- finansiel aktivitet --- trh cennými papíry --- financial activity --- финансиска активност --- actividad financiera --- finansinė veikla --- arvopaperimarkkinat --- securities market --- marché financier international --- treg i letrave me vlerë --- internationale geldmarkt --- atividade financeira --- Finanztätigkeit --- väärtpaberiturg --- međunarodno financijsko tržište --- kreditmarked --- finansiell marknad --- mercato finanziario internazionale --- activité financière --- tarptautinė finansų rinka --- vērtspapīru tirgus --- trh s cennými papiermi --- starptautiskais finanšu tirgus --- χρηματοοικονομική δραστηριότητα --- mercado financeiro internacional --- nemzetközi pénzügyi piac --- attività finanziaria --- international financial market --- mercado financiero internacional --- rahoitustoiminta --- értékpapírpiac --- precompte mobilier --- taxe Caiman --- cáin ar ioncam --- beartas fioscach --- margadh airgeadais --- Belgique

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Dit handboek benadert gestructureerd en op een originele manier de materie van de personenbelasting. Er wordt zowel aandacht besteed aan het standpunt van de fiscale administratie als aan de interpretatie die men terugvindt in de fiscale rechtspraak. Het handboek kan op verschillende niveaus worden gelezen, naargelang de behoeften van de lezer. Naast een overzichtelijke omschrijving van de basisregels en basis structuur wordt zo veel mogelijk ook meer gedetailleerde informatie gegeven.Het boek geeft een duidelijk antwoord op klassieke vragen als: wat is het toepassingsgebied van de personenbelasting, hoe wordt de personenbelasting berekend, hoe zit het met inkomsten uit onroerende goederen en wat met de inkomsten uit roerende goederen en kapitalen, wat zijn de beroepskosten, wanneer heeft men te maken met diverse inkomsten. Daarnaast wordt in afzonderlijke hoofdstukken aandacht besteed aan de verschillende soorten beroepsinkomsten. Ook de verschillende voorheffingen komen aan bod. Het handboek wordt afgesloten met een geïntegreerde oefening, om de kennis van de materie te testen.Bron: www.standaardboekhandel.be

BPB2212 --- 351.713*12 <493> --- 439 Fiscaal recht --- belastingstelsels --- België --- Fiscaliteit --- Inkomstenbelastingen --- Personenbelastingen --- 336.221 --- personenbelasting, 336.221 --- Inkomstenbelastingen ; België --- 336.2 --- 336.215.21 --- inkomstenbelasting --- België --- fiscaal recht --- fiscaliteit --- 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 --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- 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 --- 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 --- Belgium --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- 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 --- данък върху дохода --- imposta sul reddito --- impôt sur le revenu --- indkomstskat --- porez na dohodak --- daň z příjmů --- tulovero --- impuesto sobre la renta --- daň z príjmu --- davek na dohodek --- inkomstskatt --- imposto sobre os rendimentos --- Einkommensteuer --- jövedelemadó --- tax on income --- taxxa fuq l-introjtu --- impozit pe venit --- φόρος εισοδήματος --- tulumaks --- pajamų mokestis --- cáin ar ioncam --- порез на доходак --- podatek dochodowy --- данок на доход --- tatim mbi të ardhurat --- ienākuma nodoklis --- tatimi mbi të ardhurat --- dôchodková daň --- income tax --- imposta sul reddito delle persone fisiche --- IRPEF --- důchodová daň --- 351.713*12 <493> Inkomstenbelasting--België --- Inkomstenbelasting--België --- systèmes fiscaux --- fiscaliteit - belastingen - retributies - belastinghervorming --- Inkomstenbelasting --- Belasting (fiscaal) --- Directe belastingen --- Fiscaal recht --- Aansprakelijkheid --- Belasting op de Toegevoegde Waarde --- gemeenschappen en gewesten --- staatshervorming --- S01 - Impôts des personnes physiques - Personenbelastingen --- Closed periodicals --- 351.713 --- 336.21 --- 351.713 <493> <058> --- 336.2 <493> --- 336.215 <493> --- #A9710A --- BE / Belgium - België - Belgique --- 336.212.0 --- 336.212.4 --- administratieve hervorming --- gemeenschappen van België --- jaarboek --- belastingbeleid --- Impôt des personnes physiques --- 336.21 Direkte belastingen --- Direkte belastingen --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- porez na dohodak fizičkih osoba --- tatimi mbi të ardhurat personale --- daň z príjmu fyzických osôb --- üksikisiku tulumaks --- порез на доходак физичких лица --- luonnollisen henkilön tulovero --- personlig skat --- belasting van natuurlijke personen --- personas ienākuma nodoklis --- cáin ar ioncam pearsanta --- fizinių asmenų pajamų mokestis --- személyi jövedelemadó --- daň z příjmu fyzických osob --- imposto sobre o rendimento das pessoas singulares --- dohodnina --- персонален данок на доход --- personal income tax --- облагане на физическите лица --- φόρος φυσικών προσώπων --- taxxa personali fuq l-introjtu --- Personensteuer --- podatek dochodowy od osób fizycznych --- inkomstskatt för fysisk person --- impozit pe venitul personal --- imposta sulle persone fisiche --- impuesto sobre la renta de las personas físicas --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- Steuer natürlicher Personen --- IRPF --- IRS --- personskat --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- Jahrbuch --- metknygė --- bliainiris --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- annuaire --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- Belgium közösségei --- komunitajiet Belġjani --- Belgia kogukonnad --- comunidades da Bélgica --- белгийски общности --- белгијске заједнице --- comunità del Belgio --- Belgiens sprogsamfund --- белгиски заедници --- Gemeinschaften Belgiens --- komunitetet Belge --- comunitățile Belgiei --- wspólnoty Belgii --- communautés de Belgique --- belgické oblasti --- belgijske zajednice --- spoločenstvá Belgicka --- Belgijos bendruomenės --- comunidades de Bélgica --- Belgian communities --- Belgiens språkområden --- κοινότητες του Βελγίου --- Beļģijas kopienas --- pobail na Beilge --- skupnosti Belgije --- Belgian yhteisöt --- заедници во Белгија --- komunitetet e Belgjikës --- communities of Belgium --- Verwaltungsreform --- haldusreform --- pārvaldes reforma --- riforma amministrattiva --- réforme administrative --- hallinnonuudistus --- upravna reforma --- administrative reform --- reforma administracyjna --- förvaltningsreform --- riforma amministrativa --- управна реформа --- reformă administrativă --- administrativ reform --- administracinė reforma --- správní reforma --- athchóiriú riaracháin --- administratívna reforma --- reformë administrative --- административна реформа --- közigazgatási reform --- reforma administrativa --- διοικητική μεταρρύθμιση --- reforma státní správy --- statsreform --- správní přestavba --- реформа на државниот апарат --- riforma dello Stato --- communautes et regions --- réforme de l'état --- Belasting op de inkomsten: algemeenheden --- belastingen op de totale inkomsten (Income Tax) --- Belastingen --- Personenbelasting --- 336.22 --- E-books --- Business enterprises --- Corporations --- Income tax --- Inkomstenbelastingen. --- Personenbelastingen. --- Taxation --- Law and legislation --- Law and legislation. --- Belgium. --- Impôt sur le revenu --- IMPOTS DES PERSONNES PHYSIQUES --- BELGIQUE --- Tax law --- personenbelastingen

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Ces dernières années, la matière de l’impôt des sociétés a subi de profondes modifications essentiellement suite à la loi de réforme du 25 décembre 2017 et aux lois subséquentes intervenues en 2018, 2019 et 2020. Elle s’est complexifiée par l’introduction dans notre législation notamment des surcoûts d’emprunts, des transferts intragroupes et des dispositifs hybrides. Les adaptations des régimes, par exemple en matière de déduction des frais de voiture (en ce compris l’allocation de mobilité et le budget mobilité) ou de traitement du capital démontrent l’existence d’une matière en perpétuelle évolution. Après un rappel des notions élémentaires du droit fiscal, le Manuel pratique d’impôt des sociétés expose les règles d’assujettissement à l’impôt des sociétés et le régime de l’assiette de cet impôt : détermination des bénéfices imposables ou exonérés, ainsi que la description des frais professionnels déductibles ou non.Ensuite, les 14 opérations de la déclaration fiscale à l’impôt des sociétés sont analysées, cadre par cadre, ligne par ligne. Enfin, l’ouvrage se termine par les règles afférentes au calcul de l’impôt ainsi que par la reproduction du formulaire de déclaration à l’impôt des sociétés et des principales annexes qui doivent y être jointes. Des exemples chiffrés ou des écritures comptables accompagnent les exposés théoriques.L’auteur a veillé à y introduire les mesures fiscales urgentes prises par les lois des 29 mai, 23 juin et 15 juillet 2020 en raison de la pandémie COVID-19. Le Manuel séduira tant les praticiens de la comptabilité et de la fiscalité que les juristes, qui y trouveront, dans les références nombreuses et de toute nature, de quoi alimenter leur recherche et résoudre leurs cas pratiques.

Company law. 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jurídico --- teisinis aspektas --- zákonodárství --- lagbestämmelse --- tiesību aspekts --- jogalkotási aktus --- νομοθετική διάταξη --- rechtlicher Aspekt --- Gesetzgebungsakt --- teisės aktas --- törvényi rendelkezés --- akt legjislativ --- jogszabály --- säännös --- легислатива --- act legislativ --- wettelijke bepaling --- oikeudellinen näkökohta --- likumdošanas akti --- gesetzliche Vorschrift --- prevederi legislative --- правен акт --- ato legislativo --- jogszabályi rendelkezés --- lagstiftningshandling --- törvényhozás --- acte législatif --- tiesību akti --- gesetzliche Bestimmung --- 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 --- BPB2011 --- STRADALEX --- E-books --- Sociétés --- Impôts --- Droit --- Corporations --- Sociétés --- Taxation --- Law and legislation --- Impôts --- reachtaíocht --- dlí cánach --- cáin chorparáide --- Belgique