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Het Handboek Personenbelasting is een leidraad door de complexe materie van de Belgische personenbelasting. Het naslagwerk richt zich op de eerste plaats tot de professional die zich toelegt op het invullen van de aangifte in de personenbelasting en het oplossen van concrete knelpunten ter zake. Het werk is stevig onderbouwd. Voortdurend een evenwicht indachtig tussen volledigheid en praktijk, werden relevante parlementaire vragen, rechtspraak en rulings, wetswijzigingen en circulaires met hun precieze inwerkingtreding in het naslagwerk verwerkt. Steeds meer duiken immers interpretatievragen op, waarop het antwoord niet meteen terug te vinden is in de wettekst. Het handboek is helder opgebouwd volgens de aangifte in de personenbelasting. Daardoor wordt het de gebruiker mogelijk gemaakt om vlug een antwoord te vinden op de diverse vragen die het invullen van de aangifte elk jaar met zich meebrengt. Bijkomend werden telkens de diverse codes van de aangifte personenbelasting opgenomen om mogelijke verwarring uit te sluiten en het opzoekwerk te beperken. Door de uitdijende regionalisering van de fiscaliteit beperkt het handboek zich tot de behandeling van de Vlaamse bevoegdheden inzake woonfiscaliteit, belastingverminderingen en belastingkredieten. Vanaf aanslagjaar 2021 wordt de bespreking van de Vlaamse woonfiscaliteit beperkt tot de regeling zoals die van toepassing is vanaf 01.01.2016 tot 31.12.2019, met name de geïntegreerde woonbonus. Alle bepalingen die betrekking hebben op de periode voorafgaand aan 2016, zijn terug te vinden in de vorige versies van dit handboek.

nationale belasting --- België --- 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 --- državni porez --- riiklik maks --- nemzeti adó --- celostátní daň --- Bundessteuer --- државни даноци --- imposto nacional --- kansallinen vero --- εθνικός φόρος --- impozit național --- nacionalni davek --- национални порез --- nationell skatt --- celoštátna daň --- impuesto nacional --- valstybės mokestis --- taxxa nazzjonali --- national skat --- taksë kombëtare --- valsts nodoklis --- impôt national --- podatek państwowy --- imposta nazionale --- национален данък --- national tax --- valstybiniai mokesčiai --- national taxation --- impuesto federal --- tatimtaksa kombëtare --- valtionverotus --- impuesto estatal --- celoštátne zdanenie --- riiklik maksustamine --- központi adó --- E-books --- cáin náisiúnta --- Inkomstenbelasting --- Handboeken --- België --- belastingaangifte --- даночна пријава --- nodokļu deklarācija --- daňové přiznání --- porezna prijava --- declaración fiscal --- φορολογική δήλωση --- declaração de impostos --- mokesčių deklaravimas --- veroilmoitus --- adóbevallás --- tax return --- пореска пријава --- maksudeklaratsioon --- Steuererklärung --- dichiarazione d'imposta --- davčna napoved --- tuairisceán cánach --- deklaracja podatkowa --- declarație fiscală --- självdeklaration --- selvangivelse --- deklaratë tatimore --- daňové priznanie --- данъчна декларация --- dikjarazzjoni tat-taxxa --- déclaration d'impôt --- declaración de la renta --- годишна даночна пријава --- allmän självdeklaration --- годишна даночна пријава за утврдување на персоналниот данок на доход --- declaración de impuestos --- összesített adóbevallás --- declaración del patrimonio

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Wegwijs worden in de fiscale behandeling van beroepsinkomsten en -uitgaven.. één voor één worden de relevante bepalingen van het WIB onder de loep genomen en op een doorzichtige wijze geduid, telkens met verwijzing naar recente evoluties in de rechtspraak en interessante inzichten uit de rechtsliteratuur.

Tax law --- Belgium --- fiscaliteit --- rechtspraak --- inkomstenbelasting --- WIB --- 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 --- 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 --- CIR --- E-books --- CIR. --- Droit fiscal. --- Impôt sur le revenu --- Assiette de l'impôt. --- Droit. --- Belgique. --- Belgique

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De stille maatschap is als vennootschapsvorm in de praktijk wat ondergesneeuwd geraakt. Onterecht, want het gaat om een zeer nuttig en polyvalent vehikel. Haar mindere bekendheid volgt waarschijnlijk rechtstreeks uit haar grootste troef: absolute discretie.De stille maatschap opereert via een werkend vennoot die optreedt in eigen naam. Derden hebben geen idee dat zij handelen met een stille maatschap. Daarnaast zorgt de stille maatschap ook voor de nodige bescherming voor de stille vennoten. Zij zijn beperkt aansprakelijk.De toepassingen van de stille maatschap zijn door haar hoge flexibiliteit legio. Vastgoedontwikkeling, successieplanning en vermogensbeheer zijn maar enkele voorbeelden. De stille maatschap biedt vermogensbescherming for all seasons. De stille vennoten kunnen ook een bijkomend voordeel genieten: zij kunnen belastingvrij winsten opstrijken die door de werkend vennoot worden gerealiseerd. Het is wel oppassen dat de fiscale regels gerespecteerd worden.

structuur van de onderneming --- fiscaliteit --- vennoot --- stille vennoot --- werkend vennoot --- associé --- äriühingu osanik --- osakas --- wspólnik --- anëtar shoqërie tregtare --- Gesellschafter --- sócio --- bendrovės dalyvis --- társasági tag --- selskabsdeltager --- spoločník --- soċju --- εταίρος --- company member --- delägare --- uzņēmēmējsabiedrības biedrs --- член на дружество --- asociat --- společník --- socio --- družbenik --- члан друштва --- член на трговско друштво --- član trgovačkoga društva --- Geschäftsteilhaber --- сосопственик --- meddelägare --- podílník --- партнер --- συνεταίρος --- socio fondatore --- societario --- ortak --- основач --- firmant --- liikekumppani --- član društva --- kompanjon --- Mitinhaber --- partneris --- üzletrész-tulajdonos --- Mitglied einer Gesellschaft --- äriosanik --- bendrovės dalininkas --- Teilhaber --- sociétaire --- содружник --- bolagsman --- partner --- partener de afaceri --- 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 --- estructura de la empresa --- struttura tal-kumpanija --- δομή της επιχείρησης --- структура на предприятието --- структура трговачког друштва --- структура на трговско друштво --- sestava družbe --- struttura dell'impresa --- vállalati felépítés --- strukturë e shoqërisë tregtare --- struktura przedsiębiorstwa --- företagsstruktur --- štruktúra spoločnosti --- structure de l'entreprise --- bendrovės struktūra --- ettevõtte struktuur --- estrutura da empresa --- structura companiei --- yritysrakenne --- Unternehmensstruktur --- uzņēmējsabiedrības struktūra --- ustrojstvo trgovačkoga društva --- virksomhedsstruktur --- company structure --- struktura podniku --- struktura trgovačkoga društva --- struktura společnosti --- įmonės struktūra --- a vállalat felépítése --- organizational structure --- организациска структура на претпријатие --- partenaire silencieux --- partenaire opérationnel --- ball cuideachta --- struchtúr cuideachta --- Firms and enterprises --- Partenaire silencieux. --- Partenaire opérationnel.

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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 --- 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 --- lokal skatt --- местен данък --- imposta locale --- lokalni porez --- Gemeindesteuer --- lokalni davek --- impuesto local --- miestna daň --- kohalik maks --- impôt local --- helyi adó --- vietinis mokestis --- taksë vendore --- paikallinen vero --- cáin áitiúil --- podatek lokalny --- imposto local --- taxxa lokali --- δημοτικοί φόροι --- impozit local --- místní daň --- локален данок --- local tax --- локални порез --- lokal skat --- vietējais nodoklis --- regioniniai mokesčiai --- imposta comunale --- piirkondlik maks --- místní poplatky --- regionale skatteforhold --- lokale skatteforhold --- regionalt skatteuttag --- fiscalità locale --- regionálne zdanenie --- local taxation --- tatimtaksa rajonale --- reģionālais nodoklis --- tassa sui servizi comunali --- regionalno oporezivanje --- regional tax --- fiscalidad local --- općinski porez --- lokalt skatteuttag --- локално оданочување --- ILOR --- vietiniai mokesčiai --- fiscalidad municipal --- regionalni porez --- impozit regional --- helyi adózás --- paikallinen verotus --- impuesto regional --- miestne daňové poplatky --- regioninis mokestis --- kunnallisvero --- taxe foncière --- fiscalidade regional --- taxă regională --- örtliche Steuer --- fiscalidade local --- Landessteuer --- regional taxation --- tatim-taksa lokale --- φόροι περιφερειακής αυτοδιοίκησης --- taxe d'habitation --- regionální daň --- regionálna daň --- piirkondlik maksustamine --- lokale fiscaliteit --- lokalno oporezivanje --- impostos locais --- vietinė rinkliava --- kommuneskat --- prirez --- regionale fiscaliteit --- helyi adóztatás --- impuesto municipal --- landstingsskatt --- regional skatt --- fiscalità regionale --- taksë rajonale --- amtsskat --- fiscalité régionale --- imposto regional --- kohalik maksustamine --- imposta regionale --- fiscalité locale --- kunnallisverotus --- φόροι τοπικής αυτοδιοίκησης --- regional skat --- regionale belasting --- fiscalidad regional --- gradski porez --- kommunalskatt --- impôt régional --- rahastamismeetod --- финансов метод --- metodë financimi --- sposób finansowania --- modalitate de finanțare --- způsob financování --- metodu ta' finanzjament --- metóda financovania --- modo de financiamento --- rahoitusmuoto --- начин финансирања --- modo de financiación --- sistema di finanziamento --- način financiranja --- finansavimo metodas --- τρόπος χρηματοδότησης --- Finanzierungsart --- finansēšanas metode --- mode de financement --- financing method --- начин на финансирање --- finansieringssätt --- modh maoinithe --- finansieringsmåde --- finanszírozási módszer --- modalità di finanziamento --- finansieringsmekanism --- finansieringsvilkår --- financieringsbron --- financieringsmechanisme --- 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

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In 2018 werd de erfovereenkomst in het Belgische recht geïntroduceerd, hetgeen een enorme verrijking betekent binnen de wereld van de estate planning. Dit boek ontleedt elk van deze erfovereenkomsten aan de hand van een voorbeeldcasus.

Family law. Inheritance law --- Belgium --- Estate planning --- Planification successorale --- Inheritance and succession --- Successions et héritages --- E-books --- fiscaliteit --- registratierecht --- erfrecht --- schenking --- bronntanas --- lahja --- дар --- darilo --- gåva --- dovanojimas --- kinge --- дарение --- gave --- κληροδότημα --- dāvinājums --- donación --- dhurim --- donazione --- dar --- donație drept civil --- поклон --- darowizna --- għotja --- doação --- Schenkung --- ajándék --- gift --- donation --- legāts --- legacy --- legs --- lascito --- ajándékozás --- legaat --- legado --- testamentarisk gåva --- legato --- легат --- hagyomány --- jälkisäädöslahjoitus --- venovanie --- legat --- moștenire --- halál esetére szóló ajándékozás --- annak --- Legat --- 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 --- pravo nasljeđivanja --- Закон за наследување --- тестаментално наследување --- dědění ze zákona --- įpėdinystės teisė --- граѓанско применето право --- законско наследување --- sukcese --- dědění ze závěti --- taksa za vpis v register --- reģistrācijas nodoklis --- taxă de înregistrare --- такса за регистрацију --- registracijos mokestis --- cáin chlárúcháin --- rekisteröintimaksu --- registration tax --- такса за регистрација --- regisztrációs adó --- registreerimismaks --- daň z registrácie --- opłata rejestracyjna --- Grunderwerbssteuer --- droit d'enregistrement --- 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 --- 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 --- 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