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In dit boek wordt nader ingegaan op de invordering van de fiscale schulden. De focus wordt daarbij wel gelegd op de bepalingen zoals opgenomen in het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, die vanuit hun aard uitsluitend betrekking hebben op federale fiscale schulden. Volgende onderwerpen komen aan bod: de eigenheid van de uitvoerbare titel en de diversiteit aan belastingschuldigen, de positie van de algemene rechtsopvolgers, de gehuwden en wettelijk samenwonenden en de derden-aansprakelijken, de betaling en vervolging van de belastingschuld, de mogelijkheid tot invorderen van betwiste belastingschulden, de bijzondere rechten en voorrechten van de fiscus. Daarbij komen niet enkel de meer klassieke waarborgen aan bod (zoals de wettelijke hypotheek en het algemeen voorrecht), maar ook de vaak inventieve invorderingsmechanismen die er specifiek op gericht zijn bepaalde fraudefenomenen te bestrijden. Ten slotte volgt een overzicht van de verschillende wijzen waarop de fiscale schuld teniet gaat.

België --- belastingfraude --- fiscaal recht --- inning der belastingen --- schuld --- 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 --- дуг --- dívida --- dolg --- debito --- Schulden --- dejn --- adósság --- parāds --- dlh --- паричен дълг --- debt --- deuda --- dluh --- wierzytelność --- borxh --- datorie --- dette --- võlg --- skola --- fiachas --- долг --- gæld --- skuld --- οφειλή --- dug --- velka --- parādu saistības --- adós --- parādnieks --- tartozás --- gäldenär --- длъжник --- deudor --- skolininkas --- låntager --- nepodmireno dugovanje --- dlžník --- debitor --- kötelezett --- debitore --- débiteur --- debiteur --- féichiúnaí --- Schuldner --- dužnik --- debtor --- kredittagare --- Schuld --- velallinen --- Geldschuld --- паричен долг --- võlgnik --- plnění --- kinnlevőség --- должник --- neizmirena obveza --- dlužník --- οφειλέτης --- nodokļu iekasēšana --- ġbir tat-taxxi --- maksude kogumine --- Steuererhebung --- mokesčių rinkimas --- ubiranje poreza --- collecte de l'impôt --- наплата на данок --- cobrança de impostos --- esazione delle imposte --- наплата пореза --- colectarea taxelor --- vybírání daní --- skatteopkrævning --- bailiú cánach --- събиране на данъци --- veronkanto --- pobiranje davka --- είσπραξη φόρου --- tax collection --- výber daní --- skatteuppbörd --- ściąganie podatków --- recaudación de impuestos --- adóbeszedés --- arkëtim i tatim-taksave --- prihod od poreza --- daňový príjem --- introito fiscale --- delspinigiai --- ingreso fiscal --- venit din taxe --- adóbehajtás --- maksutulu --- skatteintäkt --- skatteindtægt --- recaudador tributario --- tax revenue --- belastinginkomsten --- recuperação fiscal --- Steuerbeitreibung --- recouvrement de l'impôt --- devengo del impuesto --- recaudador de impuestos --- mokesčių įplaukos --- të ardhura tatimore --- belastinginning --- fiskalni prihod --- Steuereinziehung --- adóbevétel --- heffing der belastingen --- Steuereinnahme --- skatteinddrivning --- gettito fiscale --- recaudación fiscal --- verotulot --- recette fiscale --- skatteindrivning --- recaudación tributaria --- nodokļu ieņēmumi --- perception de l'impôt --- cobro del impuesto --- riscossione delle imposte --- receção dos impostos --- receitas fiscais --- skatteoppebørsel --- percezione delle imposte --- φορολογικά έσοδα --- uppbörd av skatt --- entrata fiscale --- 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 --- davčna utaja --- Steuerhinterziehung --- fraude fiscale --- daňový únik --- evażjoni tat-taxxa --- frode fiscale --- утаја пореза --- imghabháil cánach --- skattesvig --- tax evasion --- oszustwo podatkowe --- utaja poreza --- fraudă fiscală --- отклонение на данъци --- φοροδιαφυγή --- maksudest kõrvalehoidumine --- evazion tatimor --- mokesčių vengimas --- adókijátszás --- skattefusk --- veropetos --- затајување данок --- izvairīšanās no nodokļu maksāšanas --- zkrácení daně --- fraude fiscal --- calaois fhioscach --- избегнување даночна обврска --- calaois chánach --- неплаќање данок кон државата --- adócsalás --- даночна измама --- illecito fiscale --- Steuerverkürzung --- даночна евазија --- Steuerbetrug --- πάταξη της φοροδιαφυγής --- фискална измама --- defraudación tributaria --- Tax law --- mokesčių slėpimas --- België

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Het Handboek fiscale procedure inkomstenbelastingen biedt een duidelijk overzicht van alle elementen van de fiscale procedure op het vlak van de inkomstenbelastingen. Het boek bevat een reeks praktische vragen waarmee de belastingplichtige kan worden geconfronteerd bij het vervullen van zijn fiscale verplichtingen.- Overzichtelijke gestructureerd en voorzien van talrijke voorbeelden en modellen.- Ideaal studieboek en gebruiksvriendelijke handleiding voor belastingplichtigen en fiscalisten.- Volledig geactualiseerd.https://intersentia.be/nl/handboek-fiscale-procedure-inkomstenbelastingen-dertiende-editie.html

Tax law --- fiscaal recht --- inkomstenbelastingen --- Belgium --- Inkomstenbelastingen --- België --- BPB --- 351.713 <493> --- Income tax --- -Tax administration and procedure --- -Tax returns --- -Academic collection --- belastingaangifte --- inkomstenbelasting --- beroep in administratieve zaken --- inning der belastingen --- belastingplichtige --- 351.72 --- Fiscaal recht --- Fiscaliteit --- Inkomstenbelastingen (inkomensbelastingen) --- Fiscale procedure (fiscale controle) --- Belastingen ; België --- Belastingen --- E100669.jpg --- E100742.jpg --- 439 Fiscaal recht --- Lerarenopleiding : CVO --- fiscaliteit --- belastingen --- 351.713 --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- 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 --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- 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 --- 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 --- nodokļu iekasēšana --- ġbir tat-taxxi --- maksude kogumine --- Steuererhebung --- mokesčių rinkimas --- ubiranje poreza --- collecte de l'impôt --- наплата на данок --- cobrança de impostos --- esazione delle imposte --- наплата пореза --- colectarea taxelor --- vybírání daní --- skatteopkrævning --- bailiú cánach --- събиране на данъци --- veronkanto --- pobiranje davka --- είσπραξη φόρου --- tax collection --- výber daní --- skatteuppbörd --- ściąganie podatków --- recaudación de impuestos --- adóbeszedés --- arkëtim i tatim-taksave --- prihod od poreza --- daňový príjem --- introito fiscale --- delspinigiai --- ingreso fiscal --- venit din taxe --- adóbehajtás --- maksutulu --- skatteintäkt --- skatteindtægt --- recaudador tributario --- tax revenue --- belastinginkomsten --- recuperação fiscal --- Steuerbeitreibung --- recouvrement de l'impôt --- devengo del impuesto --- recaudador de impuestos --- mokesčių įplaukos --- të ardhura tatimore --- belastinginning --- fiskalni prihod --- Steuereinziehung --- adóbevétel --- heffing der belastingen --- Steuereinnahme --- skatteinddrivning --- gettito fiscale --- recaudación fiscal --- verotulot --- recette fiscale --- skatteindrivning --- recaudación tributaria --- nodokļu ieņēmumi --- perception de l'impôt --- cobro del impuesto --- riscossione delle imposte --- receção dos impostos --- receitas fiscais --- skatteoppebørsel --- percezione delle imposte --- φορολογικά έσοδα --- uppbörd av skatt --- entrata fiscale --- administracinis skundas --- жалба към административен орган --- fellebbezés közigazgatási szervnél --- Verwaltungsbeschwerde --- achomharc chuig údarás riaracháin --- pārvaldes iestādei iesniegta sūdzība --- recurso administrativo --- recours administratif --- жалба у управном поступку --- muutoksenhaku hallintoviranomaisessa --- appeal to an administrative authority --- apel la o autoritate administrativă --- správní odvolání --- administrativ rekurs --- žalba tijelu upravne vlasti --- upravna pritožba --- appell lil awtorità amministrattiva --- διοικητική προσφυγή --- överklagande i förvaltningsärende --- ankim tek një autoritet administrativ --- ações e recursos --- halduskaebus --- odvolanie na správny orgán --- zażalenie administracyjne --- жалба во управна постапка --- ricorso amministrativo --- ιεραρχική προσφυγή --- bezwaar langs hiërarchische weg --- opravný prostředek ve správním řízení --- reclamație la o autoritate administrativă --- ricorso gerarchico --- odvolání oficiální cestou --- haldusasutusele esitatud nõue --- Vorverfahren --- skundas administracine tvarka --- bezplatné odvolání --- recours gracieux --- complaint through official channels --- ricorso straordinario al capo dello Stato --- odvolanie oficiálnou cestou --- vormloze aanvechting --- προσφυγή στη διοίκηση --- Antrag auf Wiederaufnahme eines Verfahrens --- claim to an administrative authority --- odvolání ve správním řízení --- αίτηση θεραπείας --- remonstration --- Einspruch --- fellebbezési kérelem --- hallintoviranomaiselle esitetty vaade --- complaint through administrative channels --- acções e recursos --- jurisdicción administrativa --- felügyeleti intézkedés iránti kérelem --- administratieve klacht --- recurso judicial --- réclamation administrative --- reclamo amministrativo --- nárok voči správnemu orgánu --- skundas oficialiąja tvarka --- außerordentliches Rechtsmittel --- közigazgatási hivatalhoz benyújtott panasz --- valitus virallisten kanavien kautta --- tribunal administrativo --- közigazgatási úton történő jogérvényesítés --- pārvaldes iestādei iesniegta prasība --- reclamación administrativa --- ankesë përmes rrugëve zyrtare --- rekurs --- διοικητική ένσταση --- Dienstaufsichtsbeschwerde --- ankesë përmes rrugëve administrative --- odvolanie administratívnou cestou --- convenire in giudizio --- pretendim para një autoriteti administrativ --- recours hiérarchique --- recurso jerárquico --- valitus hallinnollisten kanavien kautta --- управноправна надлежност --- ricorso in opposizione --- Income tax returns --- Returns, Tax --- Tax collection --- Tax practice --- Tax procedure --- Taxation --- Law and legislation --- -Financieel recht --- Directe belastingen --- Inkomstenbelasting --- Belasting (fiscaal) --- Aangifte --- Procedure --- E-books --- Inkomstenbelastingen. --- Tax administration and procedure --- Tax returns --- Tax courts --- Impôt sur le revenu --- Impôt --- Déclarations d'impôt --- Contentieux fiscal --- Droit --- Administration et procédure --- België --- Droit fiscal --- Impôt sur les revenus --- Déclaration fiscale --- Investigation et contrôle --- Moyens de preuve de l'administration --- Procédure de taxation --- Imposition --- Voies de recours --- Sanctions --- Etablissement et recouvrement --- -Law and legislation --- -Directe belastingen --- -E-books --- Impôt sur les revenus --- Déclaration fiscale --- Investigation et contrôle --- Procédure de taxation

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In dit boek wordt de erfbelasting in kaart gebracht. Daarbij wordt vertrokken vanuit de regelgeving zoals deze bestaat in het Vlaamse Gewest. Telkenmale wordt wel de vergelijking gemaakt met de regelgeving zoals deze van toepassing is in het Waalse en in het Brusselse Hoofdstedelijke Gewest. De (vaak complexe) regelgeving wordt stelselmatig geïllustreerd aan de hand van enkele praktische voorbeelden. Ook de talrijke standpunten van de Vlaamse Belastingdienst (die niet altijd stroken met diegene van de federale overheid) komen aan bod.In het handboek wordt ruim aandacht besteed aan alle relevante aspecten die met de erfbelasting verband houden. Zo wordt onder meer uitvoerig ingegaan op het belastbaar voorwerp. De talrijke fictiebepalingen die in de regelgeving zijn opgenomen, worden daarbij onder de loep genomen. Voorts wordt ook stilgestaan bij de belastingplicht zelf, de bepaling van de belastbare grondslag, de tarieven, de verminderingen en vrijstellingen ...

Family law. Inheritance law --- Tax law --- Belgium --- Successions et héritages --- Impôts --- impôt sur la transmission --- Région flamande --- droit fiscal --- Région de Bruxelles-Capitale --- Région wallonne --- 347.65 --- Brüsszel Fővárosi Régió --- Brysselin pääkaupunkiseutu --- región hlavného mesta Bruselu --- region hlavního města Bruselu --- Brussels-capital region --- Brukseli - rajoni i kryeqytetit --- Brussel --- Бриселски Регион --- regionen Bruxelles-Capitale --- Brusel --- Regiunea Bruxelles-capitală --- Briuselis – sostinės regionas --- Bruselas --- reġjun ta’ Brussell --- Briselska regija --- región de Bruselas-Capital --- област Брисела --- περιφέρεια Βρυξελλών --- Briseles apgabals --- Briuselio regionas --- rajoni i Brukselit --- Brüsseli piirkond --- Regiunea Bruxelles --- regionen Bruxelles-Hovedstadsområdet --- Bruselský región --- регион Брюксел --- Regione di Bruxelles capitale --- Регион Брисел --- Region Brukseli --- regija glavnega mesta Bruselj --- réigiún na Bruiséile --- bruselský region --- região de Bruxelas-Capital --- brüsszeli régió --- Brussels region --- Region Brüssel-Hauptstadt --- Brysselin alue --- Hoofdstedelijk Gewest Brussels --- Bryssel --- 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 --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- 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 --- dlí cánach --- skatteret --- пореско право --- Valonija --- Valonsko --- Valonia --- Βαλλωνία --- Valoni --- Валонски Регион --- Valloonia --- Wallonië --- Wallonia --- Vallonia --- den wallonske region --- Валонија --- Valónsky región --- Wallonien --- Wallonie --- Vallonien --- Waals Gewest --- Valónsko --- περιφέρεια Βαλλωνίας --- Valonų regionas --- регион Валония --- wallonische Region --- región Valona --- Регион Валонија --- Regiunea Valonă --- Valonska regija --- Walloon region (Belgium) --- Réigiún na Vallúine --- vallon régió --- reġjun ta’ Walloon (Belgju) --- Валонска област --- regione vallona --- Vallonian alue --- Valoņu apgabals --- valonský region --- regionen Vallonien --- região da Valónia --- Vallooni piirkond --- Region Waloński --- rajoni i Valonit (Belgjikë) --- Vlaanderen --- Фландрија --- Flandern --- den flamske region --- Φλάνδρα --- Flandres --- Flandria --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Vlaams Gewest --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- Flóndras (An Bheilg) --- flämische Region --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- pärandimaks --- successierechten --- 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 --- droits de succession --- tassa di successione --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- 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 --- 347.65 Erfrecht. Erfopvolging. Nalatenschap --- Erfrecht. Erfopvolging. Nalatenschap --- Région wallonne --- impôt sur la transmission --- Région flamande --- Région de Bruxelles-Capitale --- Belgique

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Dit werk geeft een grondige fiscaaljuridische, kritische en globale analyse van het fenomeen bedrijfsvoorheffing. Het gaat om de vijfde editie.Het is opvallend dat er, sinds de eerste uitgave 30 jaar geleden, toch heel wat wijzigingen inzake de bedrijfsvoorheffing zijn gebeurd, zelfs zonder dat er sprake was (of is) van een algemene belastinghervorming. Zo springen bijvoorbeeld de bepalingen om bestuurders mee aan te spreken voor verschuldigde, maar onbetaald gebleven bedrijfsvoorheffing in het oog.Opvallend is ook dat dit stelsel begin jaren negentig eigenlijk geen rol speelde in de economische politiek. Ook dit is nu anders, gegeven het feit dat er tal van gevallen zijn waarin verschuldigde bedrijfsvoorheffing alsnog door bepaalde schuldenaars niet dient te worden doorgestort aan de Belastingadministratie. Tevens blijkt dat de bijzondere aard van het stelsel van de bedrijfsvoorheffing ook niet altijd ten volle begrepen wordt in rechtspraak en doctrine.Dat ook dit onderdeel van het belastingrecht verglijdt naar een stuk reglementering, moeten de schuldenaars van de bedrijfsvoorheffing en de belastingplichtigen er maar bijnemen.

belasting --- inkomstenbelasting --- vennootschapsbelasting --- pensioenregeling --- belastingaangifte --- 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 --- cáin chorparáide --- 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 --- 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 --- skatt --- tatim --- данок --- cáin --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- impôt --- 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 --- eläkejärjestelmä --- pensionsordning --- regime pensionistico --- program emerytalny --- Altersversorgungssystem --- пензиони систем --- skema e pensioneve --- pensionssystem --- scéim pinsin --- nyugdíjrendszer --- pensiju shēma --- régime de retraite --- důchodový plán --- mirovinski sustav --- pension scheme --- skema ta’ pensjoni --- συνταξιοδοτικό σύστημα --- pokojninski načrt --- пенсионна схема --- dôchodkový plán --- plano de pensões --- plan de pensiones --- senatvės pensijų sistema --- пензиски систем --- sistem de pensii --- pensionisüsteem --- mirovina --- assicurazione per la vecchiaia --- occupational pension --- skema tal-pensjonijiet --- subsidio de vejez --- foglalkozási nyugdíj --- piano pensionistico --- dávkový plán --- ouderdomspensioen --- vecuma pensija --- pension --- magánnyugdíj --- schéma dôchodkového zabezpečenia --- σχέδιο συνταξιοδότησης --- régime de pension --- allocation vieillesse --- συνταξιοδότηση --- penzijní pojištění --- darbavietas pensija --- Rentenversicherung --- retraite --- väljateenitud pension --- vanaduspension --- seguro de vejez --- Altersruhegeld --- σύνταξη γήρατος --- alderdomspension --- Ruhegehaltsregelung --- pensionikindlustus --- alderdomsydelse --- senatvės pensija --- Altersversicherung --- Ruhegehalt --- mokslininko pensija --- State pension --- pjan pensjonali --- eläke --- пенсионнен план --- pensione di anzianità --- pensijų sistema --- emerytura --- työeläke --- пенсия за старост --- pensionsförsäkring --- regime de pensões --- старосна пензија --- pension i moshës --- pensione sociale --- důchodový program --- amžiaus pensija --- ouderdomsuitkering --- pensão de reforma --- starosna mirovina --- senatvės draudimo sistema --- pinsean scoir --- ametipension --- kansaneläke --- sochar scoir --- vanhuuseläke --- dôchodok --- starobný dôchodok --- vanaduskindlustus --- valstybinė pensija --- assegno di vecchiaia --- pension profesional --- profesinė pensija --- sistem pokojninskega zavarovanja --- nyugdíjprogram --- pinsean gairme --- subsídio de velhice --- pensione di vecchiaia --- pensionsplan --- pensión de vejez --- pension de vieillesse --- pension plan --- penzijní plán --- државна пензија --- pinsean ceirde --- pensiju plāns --- old age pension --- pensión de jubilación --- důchodové pojištění --- důchod --- öregségi nyugdíj --- Ruhegeld --- retirement pension --- seguro de velhice --- åldersförsäkring --- ασφάλεια γήρατος --- pensão de velhice --- állami nyugdíj --- folkepension --- pension de retraite --- prijevremena starosna mirovina --- riiklik pension --- pirmojo laipsnio valstybinė pensija --- plan de pensii --- pensioniskeem --- assurance vieillesse --- alderdomsforsikring --- pension shtetëror --- pensione per raggiunti limiti d'età --- štátny dôchodok --- επίδομα γήρατος --- pensie de bătrânețe --- ouderdomsverzekering --- dôchodok zo zamestnania --- indennità di vecchiaia --- pensie --- valsts pensija --- 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 --- E-books --- Droit fiscal --- Sociétés --- Impôts --- Withholding tax --- Taxation --- Corporations --- Retenue à la source (Impôt) --- Law and legislation --- Droit --- Belgique

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Comment garder le contrôle de son patrimoine tout en le cédant ?Dans le cadre d’une transmission patrimoniale, le disposant peut avoir la volonté de conserver, au-delà du transfert de propriété, une certaine maîtrise du bien ou du droit transmis, et partant, restreindre – voire interdire – la liberté de gestion de son nouveau propriétaire. Même si elle est temporaire, l’indisponibilité entraîne une contrainte dont la validité juridique, et les multiples questions qu’elle suscite, doivent être analysées. Ainsi, et par exemple, quelles en sont les limites ? Doivent-elles être temporaires, ou peuvent-elles être définitives ? Sont-elles opposables aux tiers ? Le donataire ou le légataire d’un bien grevé d’indisponibilité peut-il contester cette charge, notamment si elle est soumise à une clause pénale ? Le premier bénéficiaire d’un bien grevé d’une charge de residuo peut-il se voir imposer des limites dans la jouissance et la disposition du bien, en vue de protéger les droits de l’appelé ? Le disposant peut-il imposer la mise en gestion des actifs transmis, et partant, limiter les droits du bénéficiaire de ces actifs ? Quels sont les pouvoirs et les limites de la disposition d’un bien par son (quasi)-usufruitier ? La convention peut-elle les définir ? La création d’indivisions volontaires est-elle, par nature, source de restrictions quant à la possibilité d’y mettre un terme ? Comment y déroger ? Le nouveau droit des biens crée-t-il des protections adéquates ? Plus largement, faut-il encourager – et dans quel contexte ? – la rédaction de clauses d’indisponibilité dans les opérations juridiques familiales ? Quelles sont les conséquences fiscales, notamment en droits d’enregistrement et de succession, que l’administration peut en tirer ? Toutes ces questions, et bien d’autres, sont examinées de manière approfondie par des auteurs spécialistes de la matière. Cet ouvrage s’adresse donc à tous ceux – avocats, notaires ou autres conseillers patrimoniaux – qui sont amenés à assister leurs clients dans le cadre de la transmission de leur patrimoine.

Law of real property --- Tax law --- Belgium --- transmission de la propriété --- application de la loi --- protection du patrimoine --- propriété des biens --- impôt sur la transmission --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- 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 --- successierechten --- 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 --- droits de succession --- tassa di successione --- vlasništvo --- vlastníctvo --- proprietate --- propiedad de bienes --- tulajdonjog --- sjieda --- īpašuma tiesības --- собственост на блага --- својина --- úinéireacht --- eigendom van goederen --- pronësi --- äganderätt --- nuosavybė --- lastnina --- omand --- сопственост --- vlastnictví --- omistus --- własność --- proprietà patrimoniale --- Eigentum an Gütern --- ιδιοκτησία --- ejendomsret --- ownership --- propriedade de bens --- stvarno pravo --- īpašumtiesības --- property right --- propriedade --- право на користење --- regime della proprietà --- direito real --- sistem i pronës --- asjaõigus --- droit réel --- e drejtë e pronësisë --- право на располагање --- majetek --- omandiõigus --- Eigentumsrecht --- видови на сопственост --- εμπράγματο δικαίωμα --- régimen de propiedad --- tulajdoni rend --- diritto patrimoniale --- Εμπράγματο Δίκαιο --- Eigentumsordnung --- diritto di proprietà --- eigendomsrecht --- īpašumtiesību sistēma --- rätten att äga --- Güterrecht --- regime da propriedade --- druhy vlastnictví --- law of property --- tingsret --- nuosavybės teisė --- direito dos bens --- Derecho patrimonial --- diritto reale --- varaline õigus --- Derecho de la propiedad --- majetkové právo --- dologi jog --- régimen de la propiedad --- ejendomsretlig ordning --- καθεστώς ιδιοκτησίας --- сопствеништво --- сопственичко право --- zakelijk recht --- property law --- κατοχή --- systém vlastníctva --- system of property --- droit de propriété --- regeling van de eigendom --- derecho de propiedad --- derechos reales --- право на сопственост --- поседување --- tinglig ret --- varallisuusoikeus --- věcné právo --- egendomsrätt --- e drejtë e pronës --- δικαίωμα κυριότητας --- νομή --- κυριότητα --- vlastnické právo --- omistusoikeusjärjestelmä --- nuosavybės sistema --- sakrätt --- mayorazgo --- ψιλή κυριότητα --- фактичко владение --- pravo vlasništva --- vlastnícke právo --- esineoikeus --- teisė į nuosavybę --- omistusoikeus --- régime de la propriété --- direito de propriedade --- tulajdonrendszer --- omandisüsteem --- vagyonjog --- Sachenrecht --- drept de proprietate --- e drejtë për pronë --- droit des biens --- občanské právo hmotné --- форми на сопственоста --- protezzjoni tal-patrimonju --- защита на културното наследство --- Schutz des kulturellen Erbes --- ochrona dziedzictwa kultury --- paveldo apsauga --- kulturmiljövård --- заштита културног наслеђа --- kulttuuriperinnön suojelu --- muinsuskaitse --- protección del patrimonio --- zaštita kulturne baštine --- ochrana kulturního dědictví --- varstvo kulturne dediščine --- bescherming van het erfgoed --- caomhnú oidhreachta --- proteção do património --- protecția patrimoniului --- heritage protection --- mbrojtja e trashëgimisë --- заштита на културното наследство --- beskyttelse af kulturarv --- kultūras mantojuma aizsardzība --- προστασία της πολιτιστικής κληρονομιάς --- nemzeti örökségvédelem --- protezione del patrimonio --- ochrana dedičstva --- kultūros paveldo apsauga --- conservation area --- restauração do património --- preservation of monuments --- muistomerkkien varjeleminen --- реставрација --- kultūros paveldo atkūrimas --- záchrana památek --- mälestiste säilitamine --- paminklų konservavimas --- péče o kulturní památky --- restoration of the cultural heritage --- památková rezervace --- National Trust --- salvaguardia del patrimonio cultural --- restauriranje kulturne baštine --- светско културно наследство --- конзерваторски центар --- διαφύλαξη της πολιτιστικής κληρονομιάς --- protection du patrimoine culturel --- monumentenzorg --- kultuuripärandi kaitsmine --- zachování kulturního dědictví --- restauración del patrimonio --- restaurering af kulturarv --- αναστήλωση μνημείων --- conservación de monumentos --- restaurering av kulturföremål --- proteção do património cultural --- conservação dos monumentos --- ochrana kulturních památek --- restauratie van het cultuurgoed --- památková péče --- pamiatková zóna --- protecția patrimoniului cultural --- památková ochrana --- tutela del patrimonio culturale --- conservación del patrimonio cultural --- salvaguarda do património cultural --- védett műemlék --- Trusti Kombëtar --- bescherming van het culturele erfgoed --- bevarelse af historiske bygningsværker --- valstybinis paveldo fondas --- protecção do património --- draustinis --- sauvegarde du patrimoine culturel --- ruajtje e monumenteve --- bevarande av monument --- městská památková zóna --- zachovanie pamiatok --- ochrana dědictví --- kulttuuriperinnön säilyttäminen --- péče o kulturní dědictví --- národný fond kultúrnych pamiatok --- saglabāšana --- Denkmalrestaurierung --- restaurarea patrimoniului cultural --- protección del patrimonio cultural --- conservarea monumentelor --- konservering av kulturföremål --- műemlékvédelem --- skydd av kulturarvet --- skydd av byggnadsminnen --- conservation des monuments --- restaurim i trashëgimisë kulturore --- obnova kultúrneho dedičstva --- προστασία της εθνικής κληρονομιάς --- conservação do património cultural --- kultuuripärandi taastamine --- muinaismuistoyhdistys --- administrație națională a patrimoniului --- mbrojtje e trashëgimisë kulturore --- salvaguardia del patrimonio culturale --- bevarande av kulturmiljöer --- conservazione dei monumenti --- Denkmalpflege --- kultūras pieminekļu saglabāšana --- ochrana kultúrneho dedičstva --- restauro del patrimonio culturale --- restauration du patrimoine --- zaštita spomenika --- védett épület --- behoud van het culturele erfgoed --- προστασία των μνημείων --- obnova kulturne baštine --- bevaring af kulturarv --- Valsts kultūras pieminekļu aizsardzības inspekcija --- muinsuskaitseala --- protection of the cultural heritage --- zonë e konservimit --- stosowanie ustawy --- примена закона --- приложение на правото --- tillämpning av lagen --- törvények alkalmazása --- aplicación de la ley --- cur i bhfeidhm an dlí --- applicazione della legge --- tiesību aktu piemērošana --- vykonávanie zákona --- applikazzjoni tal-leġiżlazzjoni --- gennemførelse af lov --- aplikace zákona --- примена на закони --- provedba zakona --- lain soveltaminen --- εφαρμογή του νόμου --- teisės akto taikymas --- aplicação da lei --- toepassing van de wet --- zbatim i ligjit --- aplicarea legii --- seaduse rakendamine --- application of the law --- uporaba zakona --- Anwendung des Gesetzes --- törvénytől való eltérés --- iværksættelse af lov --- mise en œuvre de la loi --- lovs gyldighed --- teisės aktų taikymas --- vlefshmëri e ligjit --- verkställighet av lag --- имплементација на закони --- presadzovanie zákona --- Durchführungsbestimmung --- fuldbyrdelse --- afvigelse fra lov --- inbreuk op de wet --- deroga alla legge --- nærmere regler for gennemførelse af lov --- modalità d'applicazione delle leggi --- seaduse kehtivus --- dérogation à la loi --- vymezení zákona --- uskutečňování zákona --- uplatnění zákona --- implementace zákona --- törvény hatálybaléptetése --- valjanost zakona --- afwijking van de wet --- attuazione della legge --- mise en oeuvre de la loi --- törvény végrehajtása --- wijze van toepassing van de wet --- entrata in vigore della legge --- validità della legge --- įstatymo vykdymas --- jogalkalmazás --- platnost zákona --- jogszabályok érvényesülése --- voorwaarde voor toepassing --- vigencia de la ley --- validitatea legii --- laista poikkeaminen --- εκτέλεση του νόμου --- execução da lei --- geldigheid van de wet --- törvénynek való megfelelés --- извршување закони --- primjena zakona --- lainsäädännön täytäntöönpano --- derogácia zo zákona --- esecuzione della legge --- įstatymo įgyvendinimas --- validity of the law --- törvény betartása --- implementarea legii --- törvény kikényszerítése --- lain pätevyys --- exécution de la loi --- törvény be nem tartása --- desarrollo de la ley --- aplicarea legislației --- tiesību aktu spēkā esamība --- likumdošanas piemērošana --- ekzekutim i ligjit --- seaduse jõustamine --- Gültigkeit des Gesetzes --- gennemførelsesbetingelse --- efficacia immediata della legge --- įstatymo taikymas --- derogation from the law --- cumplimiento de la ley --- seaduse täitmine --- lagens giltighet --- implementation of the law --- ejecución de la ley --- avvikelse från lagen --- спроведување закони --- derogare de la lege --- seadusest kõrvalekaldumine --- įstatymo išlyga --- validité de la loi --- derogación de la ley --- platnosť zákona --- derrogação à lei --- дерогација на закони --- įstatymo galiojimas --- έναρξη ισχύος του νόμου --- enforcement of the law --- intrarea în vigoare a legii --- tiesību aktu izpilde --- lain täytöntöönpano --- schending van de wet --- jogszabályok alkalmazása --- отстапување од закони --- izvršenje zakona --- termijn voor toepassing van de wet --- validade da lei --- účinnost zákona --- implementacija zakona --- Durchführung des Gesetzes --- tenuitvoerlegging van de wet --- παρέκκλιση από το νόμο --- uplatňovanie zákona --- shmangie nga ligji --- ισχύς του νόμου --- eigendomsoverdracht --- ejendomsoverdragelse --- trasferimento della proprietà --- пренос права својине --- прехвърляне на собственост --- transferim i pronës --- īpašuma nodošana --- överlåtelse av egendom --- transfer of property --- aistriú maoine --- transfer de proprietate --- převod vlastnictví --- пренос на правото на сопственост --- transmissão da propriedade --- Eigentumsübertragung --- vara üleandmine --- prevod vlastníctva --- nuosavybės perdavimas --- trasferiment ta’ proprjetà --- przeniesienie własności --- transmisión de la propiedad --- omaisuudensiirto --- μεταβίβαση κυριότητας --- prenos lastninske pravice --- tulajdonátruházás --- prijenos vlasništva --- převod vlastnického práva --- turto nurašymas --- tulajdonátszállás --- mantas nodošana --- Eigentumsübergang --- přechod vlastnického práva --- saistības priekšmeta nodošana --- īpašuma atsavināšana --- dation --- īpašumtiesību nodošana --- Übereignung --- īpašumtiesību pāreja --- turto perdavimas --- Belgique --- Successions et héritages --- Donations --- Disponibilité (droit) --- Usufruit --- Clause pénale (droit) --- Inaliénabilité --- Droits d'enregistrement --- Indivision --- Accroissement (droit) --- Impôts --- Droit --- Estate planning --- Inheritance and succession --- Inheritance and transfer tax --- Gifts --- Alienability --- Planification successorale --- Successions et héritages --- Disponibilité (Droit) --- Law and legislation --- Impôts --- impôt sur la transmission --- transmission de la propriété --- propriété des biens