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This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts.

direct tax --- European tax cooperation --- tax law --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- 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 --- europska porezna suradnja --- európska daňová spolupráca --- Europos mokestinis bendradarbiavimas --- ευρωπαϊκή φορολογική συνεργασία --- evropsko sodelovanje na področju davkov --- europæisk skattesamarbejde --- bashkëpunimi tatimor europian --- eurooppalainen veroyhteistyö --- Europese fiscale samenwerking --- europeiskt skattesamarbete --- cooperación fiscal europea --- cooperazione fiscale europea --- europejska współpraca podatkowa --- Eiropas nodokļu līdzdalība --- европейско данъчно сътрудничество --- Euroopa maksukoostöö --- comhar cánach Eorpach --- coopération fiscale européenne --- kooperazzjoni Ewropea dwar it-taxxi --- cooperare fiscală europeană --- európai adóügyi együttműködés --- steuerliche Zusammenarbeit in Europa --- европска сарадња у области пореза --- cooperação fiscal europeia --- Европска даночна соработка --- evropská daňová spolupráce --- daňová spolupráce v EU --- europäische Zusammenarbeit in Steuersachen --- belastingsamenwerking --- daňová spolupráce v Evropě --- соработка во фискалните политики --- европска фискална сарадња --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- directe belasting --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- impôt direct --- пряк данък --- impozit direct --- cáin dhíreach --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez

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Taxes --- Tax law --- European Union --- Direct taxation --- Law and legislation --- European Union countries --- Law --- Impôt direct --- Droit --- European Union. --- EPUB-ALPHA-E EPUB-LIV-FT LIVDROIT STRADA-B --- E-books --- BPB1303 --- EEC / European Union - EU -Europese Unie - Union Européenne - UE --- 334.154.5 --- 336.210 --- union europeenne --- impots directs --- fiscaal recht --- cour de justice europeenne --- Impôt direct --- Union européenne --- Droit fiscal --- jurisprudence --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- Fiscaal recht in de Europese Gemeenschappen --- Directe belastingen: algemeenheden --- europese unie --- directe belastingen --- droit fiscal --- europees hof van justitie --- rechtspraak --- dlí cánach --- cáin dhíreach --- Union européenne --- Impôt --- Europe de l'Ouest --- Intégration économique internationale --- Pays de l'Union européenne --- Intégration économique --- Intégration économique

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Fort de près de 25 ans d’enseignement, Emmanuel Degrève poursuit le projet de la rédaction d’un ouvrage lisible et synthétique sur l’impôt des personnes physiques. Cette 12ème édition est toujours plus soignée. Elle s’enrichit continuellement du vécu d’une année de production sous différentes formes. Elle intègre un nombre croissant d’avis, circulaires et références en tout genre pour tenter d’atteindre le graal d’une information synthétique et compilée pour les praticiens de la fiscalité. L’ouvrage aborde la matière par section thématique en suivant la logique du CIR/92. Les matières abordées sont travaillées pour produire les liens et sources indispensables à la compréhension et la pratique. L’effort de clarté et d’illustration est constant. Les tableaux de synthèses sont omniprésents et facilitent l’accès rapides aux informations-clés. La lecture rapide permet aux pros de circuler dans l’ouvrage plus aisément. Enfin, un index large garantit une navigation performante, malgré une taille encyclopédique.

Taxation --- Income tax --- Direct taxation --- Droit fiscal --- Impôt sur le revenu --- Impôt direct --- Law and legislation --- Droit --- droit fiscal --- impôt des personnes physiques --- impôt sur les salaires --- impôt direct --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- directe belasting --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direct tax --- direkte skat --- пряк данък --- impozit direct --- cáin dhíreach --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- davek od plač --- tax on employment income --- impozit pe salariu --- imposto sobre os rendimentos do trabalho --- cáin ar ioncam fostaíochta --- darbo užmokesčio mokestis --- данък върху заплата --- porez na dohodak od rada --- порез на плате --- данок на доход од вработување --- maks töötasult --- daň zo mzdy --- podatek od wynagrodzeń --- φόρος μισθών και ημερομισθίων --- löneskatt --- Lohnsummensteuer --- loonbelasting --- algas nodoklis --- bértömegadó --- tatim mbi të ardhurat nga punësimi --- imposta sui salari --- daň ze mzdy --- palkkatulosta suoritettava vero --- lønskat --- impuesto sobre los salarios --- taxxa fuq l-introjtu mill-impjieg --- данок на плата --- Besteuerung der Lohnsumme --- a bért terhelő adó --- porez na plaću --- daň z objemu mezd --- порез на зараде --- tax on wages and salaries --- maks palgalt --- daň z platov a miezd --- impuesto sobre los rendimientos del trabajo personal --- impozit pe veniturile salariale --- tatim mbi pagën --- palkasta suoritettava vero --- 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 --- 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 --- 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

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Des obligations de déclaration qui pèsent sur le contribuable aux voies de recours, en passant par les pouvoirs d’investigation de l’administration fiscale et les moyens de défense du contribuable, le présent ouvrage développe tous les aspects de la procédure fiscale. Il tend à atteindrel’équilibre entre la théorie et la pratique quotidienne des spécialistes de cette discipline, en veillant à apporter des explications concrètes aux questions d’actualité.Cette approche a conduit son auteur à traiter non seulement du droit belge de la procédure fiscale, mais aussi de l’interaction entre le droit de la procédure fiscale et les libertés fondamentales du contribuable, issues du droit de l’Union européenne et de la Convention européenne de sauvegarde des droits de l’homme.Une partie du manuel est consacrée à la manière dont le droit fiscal interne doit composer avec la protection des droits fondamentaux des contribuables ainsi qu’aux récentes évolutions de cette question.Cette troisième édition tient compte de l’évolution législative et jurisprudentielle du droit fiscal depuis la première parution de ce précis en 2014.Les nouveaux sujets qui y sont abordés concernent notamment :- la recherche d’un équilibre entre l’intensification de la lutte contre l’évasion fiscale et les droits des contribuables ;- la possibilité de transposer en droit fiscal la jurisprudence Antigone de la Cour de cassation concernant la légalité de la preuve ;- le secret professionnel, notamment de l’avocat, envisagé sous l’angle du droit au respect de la vie privée, face aux investigations de l’administration fiscale ;- les récents développements de la jurisprudence européenne relatifs au droit à la sécurité juridique et les controverses qui animent la jurisprudence belge dans l’adoption de ces principes ;- l’état actuel de la jurisprudence de la Cour de cassation relative aux compétences du juge pour réduire les amendes fiscales : volonté de simplification de la question, mais qui ne résout pas la controverse ;- l’évolution du principe non bis in idem en droit européen et en droit interne dont est issue la nouvelle loi una via, applicable depuis le 1er janvier 2020.

voie de recours --- preuve --- fiscalité --- procédure judiciaire --- impôt direct --- oikeudenkäyntimenettely --- právny proces --- tiesas procedūra --- soudní řízení --- διαδικασία ενώπιον δικαστηρίων --- bírósági eljárás --- teisena --- rechtsvordering --- procedimiento judicial --- proces gjyqësor --- postępowanie sądowe --- съдебна процедура --- судски поступак --- sodni postopek --- sudski postupak --- processo judicial --- судска постапка --- Gerichtsverfahren --- procedura giudiziaria --- retspleje --- imeachtaí breithiúnacha --- kohtumenetlus --- rättegångsförfarande --- judicial proceedings --- proċedimenti ġudizzjarji --- procedură judiciară --- kohtumenetluse katkestamine --- court proceedings --- judicial procedure --- procedurë gjyqësore --- právní řád --- prekid sudskoga postupka --- právní proces --- судски процес --- kohtumenetlusest loobumine --- peres eljárás --- procedura generale --- bírósági eljárás felfüggesztése --- tavanomainen menettely --- odustajanje od postupka --- menettelyn päättyminen --- právní řízení --- γενική διαδικασία --- teisinis procesas --- kohtumenetluse lõppemine --- întreruperea procedurii judiciare --- procedurë ligjore --- teismo proceso nutraukimas --- zastavení soudního procesu --- bírósági eljárás megszüntetése --- terminación del proceso --- abandon de la procédure --- retssagens afslutning --- Derecho procesal --- stopzetting van de procedure --- konec soudního procesu --- end of judicial proceedings --- kohtumenetluse lõpetamine --- vispārēja kārtība --- discontinuance of judicial proceedings --- procedură legală --- soudní řád --- retspleje i almindelighed --- ndërprerje e seancës gjyqësore --- pravni postupak --- sagsafslutning --- termine della procedura --- Abbruch des Verfahrens --- fin de la procédure --- vispārēji noteikumi --- algemene procedure --- procédure générale --- pravna procedura --- περάτωση της διαδικασίας --- upuštění od soudního procesu --- terminarea procedurii judiciare --- processo geral --- abbandono della procedura --- teismo procesas --- парница --- tërheqje nga procesi gjyqësor --- withdrawal of judicial proceedings --- tilbagetrækning af en sag --- opgivelse af en sag --- ordinär processordning --- procedimiento general --- Verfahrensende --- per szünetelése --- përfundim i seancës gjyqësore --- menettelyn hylkääminen --- παύση της διαδικασίας --- teismo proceso pabaiga --- Verfahrensrecht --- término do processo --- teisinė procedūra --- soudní proces --- právna procedúra --- abandono do processo --- legal procedure --- eljárásjog --- retragerea procedurii judiciare --- ολοκλήρωση της διαδικασίας --- legal proceedings --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- directe belasting --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direct tax --- direkte skat --- пряк данък --- impozit direct --- cáin dhíreach --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- доказ --- bewijs --- dowód --- proof --- правно доказателство --- evidenza --- probă judiciară --- důkaz --- dôkaz --- απόδειξη --- prova --- Rechtsbeweis --- pierādīšana --- todiste --- prueba --- cruthúnas --- dokaz --- tõend --- bevis --- provë --- bizonyíték --- įrodymas --- bevisbörda --- Beweis --- товар на докажување --- dužnost dokazivanja --- βάρος της απόδειξης --- утврдување вистинитост --- pierādīšanas līdzekļi --- carga de la prueba --- inversión de la carga de la prueba --- ónus da prova --- факт --- teret dokaza --- pienākums pierādīt --- bizonyítási teher --- tõendamiskohustus --- bizonyítási teher megfordulása --- судски доказ --- dôkazné bremeno --- obligația de a depune mărturie --- onere della prova --- barrë e provës --- Beweislast --- onus of proof --- důkazní břemeno --- todistustaakka --- pierādīšanas pienākums --- bevisbyrde --- onus --- charge de la preuve --- įrodinėjimo pareiga --- bewijslast --- 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 --- Steuerwesen --- fiscaliteit --- 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 --- apel --- жалба --- pārsūdzība --- rättsmedel --- appell --- odvolanie --- fellebbezés --- Rechtsmittel --- apellatsioonkaebus --- retsmiddel --- pravno sredstvo --- žalba --- appeal --- mezzi di ricorso --- правно средство --- odvolání --- ένδικο μέσο --- rechtsmiddel --- apelim --- instância de recurso --- środki odwoławcze --- muutoksenhakukeino --- apeliacija --- achomharc --- vía de recurso --- жалба до повисок суд --- apeliacija aukštesniajai instancijai --- nuosprendžio peržiūros tvarka --- stížnost --- ricorso per cassazione --- Berufung --- Wiederaufnahmeverfahren --- apstrīdēšanas līdzekļi --- žalba višoj instanci --- vad --- přezkoumávání rozhodnutí v soudním řízení --- dovolanie --- recours en révision --- ricorso per revisione --- kassatsioonkaebus --- αναίρεση --- vía de revisión --- recurso de apelación --- dovolání --- teistmismenetlus --- žalbeni postupak --- vadeinlaga --- жалба до Врховен суд --- pourvoi --- pārsūdzības kārtība --- edasikaebamise võimalus --- muutoksenhaku korkeampaan viranomaiseen --- appeal to a higher authority --- kasācijas tiesvedība --- opravný prostředek v soudním řízení --- редовен правен лек --- mënyra të apelimit --- žádost o obnovu řízení --- muutoksenhaku ylimmän oikeusasteen --- revisionsanke --- žalba Vrhovnom sudu --- apelācijas tiesvedība --- pārskatīšanas procedūra --- жалбена постапка --- Revision --- αναθεώρηση --- felettes szervhez történő fellebbezés --- kassaatiomuutoksenhaku --- kassaatiovalitus --- pourvoi en cassation --- means of appeal --- odvolanie vo veci kasácie --- kasacinis skundas --- odvolacie prostriedky --- recurso de casación --- jogorvoslati eszközök --- правен лек --- apellatsioon --- vía de apelación --- apelim tek një autoritet më i lartë --- edasikaebamine --- appel --- έφεση --- appello --- jogorvoslat --- asian uudelleenkäsittely --- obnova řízení --- appeal to the Court of Cassation --- valituskeino --- muutoksenhaku korkeimmassa oikeudessa --- preskúmanie súdneho konania --- apskundimo būdai --- apeliacija kasaciniam teismui --- vía de casación --- genoptagelse --- tuomioistuimessa --- fellebbezési eljárás --- appeal in cassation --- kassationsappel --- αναψηλάφιση --- apellatsioonimenetlus --- appel en justice --- kaebuste lahendamise kord --- жалба до повисока инстанција --- recurso de revisión --- apeliacinis skundas --- review procedure --- pārsūdzība augstākstāvošai iestādei --- mënyra të kërkesës ankimore --- pažeistų teisių apgynimo būdai --- procedurë shqyrtimi --- means of redress --- fellebbezés másodfokú bírósághoz --- priziv --- odvolanie ku kasačnému súdu --- besvär --- apel la o autoritate superioară --- hoger beroep --- apelim në Gjykatën e Kasacionit --- revisionsinlaga --- beroep in cassatie --- apelim në kasacion --- muutoksenhaku kassaatiotuomioistuimessa --- vaidlusavaldus --- mijloace de recurs în justiție --- panasz --- pārsūdzēšana --- odvolanie na orgán vyššieho stupňa --- жалба до Апелациски суд --- apel la curtea de casație --- Impôt --- Impôt. --- Administration et procédure. --- Belgique. --- Droit fiscal --- Guides pratiques et mémentos --- Income tax --- Tax administration and procedure --- Direct taxation --- Impôt sur le revenu --- Impôt --- Impôt direct --- Law and legislation --- Droit --- Administration et procédure --- procédure judiciaire --- fiscalité --- impôt direct --- Belgique --- Impôt. --- Administration et procédure.

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Steeds meer Belgen kopen een buitenlandse vakantiewoning. De klassiekers Frankrijk Nederland, Italie en Spanje zijn nog altijd erg in trek, maar ook in Portugal, Zuid-Afrika, Zweden, Turkije, Ierland, Finland, Kroatie, Griekenland, Luxemburg, het Verenigd Koninkrijk, Zwitserland, Duitsland en Oostenrijk kopen Belgen vaker een vakantiewoning. Sinds kort spreken ook de Verenigde Arabische Emiraten, Dubai in het bijzonder, de Verenigde Staten, Israël, Libanon, Kaapverdië, Canada en Brazilië tot de verbeelding van vele landgenoten. Ten slotte stellen we vast dat Oost-Europese bestemmingen zoals Polen, Bulgarije, Slovakije, Tsjechië en Roemenië al een aantal jaren een sterke opmars kennen bij het Belgische publiek. De aankoop van een onroerend goed is op fiscaal vlak zeer complex en onderhevig aan frequente wijzigingen. Dat is het geval in Belgie, maar nog meer bij een buitenlandse vakantiewoning. Uiteraard zijn daar niet alleen de fiscaalrechtelijke regels van belang. Ook bepalingen van het internationaal privaatrecht, erfrecht, huwelijksvermogensrecht, ruimtelijke ordening, etc. kunnen later voor onverwachte ongemakken zorgen. In dit boek brengen wij wat licht in de fiscale duisternis. in een eerste deel bespreken wij de Belgische fiscaalrechtelijke aspecten die verbonden zijn aan het bezit van een buitenlandse vakantiewoning. We staan ook stil bij de erfrechtelijke aspecten. Na deze Belgische Inleiding overlopen we voor elk van de 29 landen de belangrijkste fiscaalrechtelijke aspecten. Verder lichten we telkens de buitenlandse successie- en schenkingsrechtelijke aspecten van het tweede verblijf toe. Dit boek vormt de eerste belangrijke stap om samen met een gespecialiseerde adviseur uw vakantiewoning te verwerven en daarbij onaangename verrassingen te vermijden.

Land. Real estate --- Law of real property --- Tax law --- fiscaal recht --- belastingbeleid --- onroerend eigendom --- Europa --- dubbele belasting --- 336.2 --- 351.713 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- 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 --- 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 --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- Eiropa --- Europe --- Ευρώπη --- Ewropa --- Euroopa --- Eurooppa --- Европа --- Európa --- hEorpa --- Evropa --- țări europene --- Europese landen --- země Evropy --- Euroopa riigid --- evropské státy --- países europeus --- evropské země --- европски земји --- European countries --- europæiske lande --- ευρωπαϊκές χώρες --- país europeo --- Euroopan maat --- paesi europei --- nazioni europee --- európske krajiny --- país de Europa --- európai országok --- Europos šalys --- pays européens --- státy Evropy --- Europese staten --- vende europiane --- europäische Länder --- europeiska länder --- недвижен имот --- fast egendom --- nemovitý majetek --- propiedad inmobiliaria --- ingatlantulajdon --- proprjetà immobbli --- kinnisvara --- непокретна имовина --- недвижимо имущество --- nepremično premoženje --- propriété immobilière --- kiinteä omaisuus --- nehnuteľný majetok --- proprietà immobiliare --- nekretnina --- fast ejendom --- ακίνητη περιουσία --- proprietate imobiliară --- Eigentum an unbeweglichen Sachen --- real property --- pronë e paluajtshme --- nekustamais īpašums --- nekilnojamasis turtas --- propriedade imobiliária --- własność nieruchoma --- kinnisasi --- onroerende zaken --- retsregler om fast ejendom --- diritto immobiliare --- bene immobile --- patrimonio immobiliare --- bem imobiliário --- Liegenschaftsrecht --- kiinteistö --- bien raíz --- bien immeuble --- недвижност --- nekustama lieta --- nepokretna imovina --- droit immobilier --- bien immobilier --- reality --- δικαίωμα επί ακινήτου --- onroerend goed --- имотно право --- kinnisvaraõigus --- Liegenschaft --- real estate --- immovable property --- ligj i pronës së paluajtshme --- земјишна книга --- unbewegliches Vermögen --- bien inmueble --- Grundstück --- právo k nemovitostem --- unbewegliches Gut --- dreptul proprietății imobiliare --- Derecho inmobiliario --- nehnuteľnosť --- onroerende goederen --- bem imóvel --- law of real property --- ακίνητο --- pozemkové vlastnictví --- vlasništvo nad nekretninom --- nekustama manta --- direito imobiliário --- onroerendgoedrecht --- ingatlan tulajdonjoga --- ingatlanon fennálló dologi jog --- urørligt gods --- zákon o nehnuteľnostiach --- kinnisomand --- ακίνητη ιδιοκτησία --- kiinteistöoikeus --- nekilnojamojo turto teisė --- Immobilien --- ingatlan --- inmueble --- Derecho inmobiliario registral --- 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 --- Double imposition --- BPB1810 --- Résidence secondaire --- Impôt foncier --- Impôt direct --- directe belastingen --- vrije tijd --- erfrecht --- Onroerende goederen --- Successierechten --- Personenbelasting --- belastingrecht --- 336.226.2 --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- turto mokestis --- imposta fondiaria --- daň z majetku --- omandimaks --- davek na nepremičnine --- contribución territorial --- данък собственост --- ejendomsskat --- nekustamā īpašuma nodoklis --- podatek od nieruchomości --- property tax --- έγγειος φόρος --- tatim mbi pronën --- Grundsteuer --- порез на имовину --- ingatlanadó --- impozit pe proprietate --- porez na imovinu --- grondbelasting --- данок на имот --- fastighetsskatt --- omaisuusvero --- contribuição predial --- taxxa fuq il-proprjetà --- précompte immobilier --- onroerende voorheffing --- contribución inmobiliaria --- rates --- telekadó --- építményadó --- sadzby --- likmes --- оданочување недвижен имот --- impozit funciar --- imposta sui terreni --- skatt på inkomst av fastighet --- impuesto inmobiliario --- norma --- nuosavybės mokestis --- Steuer auf Einkommen aus Grundbesitz --- impuesto sobre fincas rústicas --- impuesto territorial --- contribución territorial sobre la riqueza urbana --- imposto sobre os rendimentos fundiários --- majetková daň --- daň z nemovitostí --- φόρος εγγείου προσόδου --- contribución territorial sobre la riqueza rústica y pecuaria --- dedução imobiliária --- impôt sur le revenu foncier --- contribución territorial urbana --- maksumäärad --- ritenuta d'acconto immobiliare --- imposta sul reddito fondiario --- φόρος ακινήτου --- impuesto sobre la propiedad territorial --- contribución territorial rústica y pecuaria --- contribución rústica --- komunaliniai mokesčiai --- drugie miejsce zamieszkania --- otrā dzīvesvieta --- вторична резиденция --- secondary residence --- tweede woning --- segunda residência --- rezidență secundară --- zweiter Wohnsitz --- fritidsbolig --- друго пребивалиште --- nepagrindinė gyvenamoji vieta --- vapaa-ajan asunto --- δευτερεύουσα κατοικία --- lisaeluase --- másodlagos lakóhely --- residencia secundaria --- místo přechodného pobytu --- residenza sekondarja --- drugo prebivalište --- второ живеалиште --- miesto prechodného bydliska --- vendbanim i dytë --- residenza secondaria --- drugo prebivališče --- fritidsbostad --- antrinė gyvenamoji vieta --- seconda casa --- casa de campo --- Nebenwohnsitz --- letní byt --- segunda residencia --- letní rezidence --- летна резиденција --- chalupa --- přechodné bydliště --- residência secundária --- втора резиденција --- 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 --- Freizeit --- timp liber --- dokolica --- fritid --- prosti čas --- доколица --- loisir --- szabadidő --- volný čas --- αναψυχή --- divertiment --- свободно време --- leisure --- laisvalaikis --- vapaa-aika --- rekreacja --- рекреација --- vaba aeg --- ocio --- tempos livres --- kohë e lirë --- tempo libero --- brīvais laiks --- voľný čas --- szabadidős tevékenység --- laisvalaikio politika --- svago --- política del ocio --- volnočasové aktivity --- vapaa-aikaa korostava yhteiskunta --- слободно време --- atpūtas sabiedrība --- temps libre --- shoqatë e argëtimit --- vrijetijdssamenleving --- leisure society --- rekreace --- politica del tempo libero --- politika voľného času --- tiempo libre --- brīvā laika politika --- ledig tid --- κοινωνία αναψυχής --- leisure policy --- πολιτική αναψυχής --- jõudeaeg --- vrijetijdsbeleid --- sociedade do lazer --- lazer --- vapaa-aikaa koskevat toimet --- fritidspolitik --- free time --- società del tempo libero --- vaba aja tegevused --- szabadidő eltöltése --- vrijetijdsbesteding --- politique des loisirs --- politika volného času --- volno --- destindere --- slobodno vrijeme --- fritidssamfund --- pramogų visuomenė --- politica timpului liber --- sociedad del ocio --- recreo --- szabadidős politika --- voľno --- política dos tempos livres --- Freizeitpolitik --- politika e argëtimit --- société de loisirs --- Yearbooks --- Finland --- Belgium --- Lebanon --- Immobilieneigentum --- Grundeigentum --- Vakantiehuizen --- Conflict of laws --- Buitenlandse vakantiewoningen --- cáin dhíreach --- cáin mhaoine --- áit chónaithe thánaisteach --- fóillíocht --- maoin réadach --- Résidence secondaire --- Impôt foncier --- Impôt direct --- E-books