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Cultuur is een ruim begrip dat heel wat activiteiten kan omvatten. In dit boek wordt de btw-regeling uiteengezet zoals die voor kunstenaars of verenigingen van toepassing is in de mate dat ze zich met cultuur bezighouden. Centraal staat het begrip uitvoerend artiest.Ook de exploitatie van culturele centra, al dan niet in de vorm van een autonoom gemeentebedrijf, komt aan bod. Hierbij is ook de subsidieproblematiek relevant vanuit de btw-aftrek.Vaak zijn culturele instellingen vrijgesteld van btw. Zij zijn btw-belastingplichtigen zonder recht op aftrek. In een aantal gevallen zijn het echter gemengde btw-belastingplichtigen omwille van bijkomstige commerciële handelingen. Culturele activiteiten in de commerciële sfeer geven het statuut van gewone btw-belastingplichtige met recht op aftrek.

culturele beweging --- fiscaal recht --- BTW-tarief --- belgie --- btw --- стапка на ДДВ --- arvonlisäveron verokanta --- VAT rate --- stopnja DDV --- stawka VAT --- ποσοστό ΦΠΑ --- MwSt.-Satz --- rata tal-VAT --- sadzba DPH --- PVM tarifas --- shkallë tatimore e TVSH-së --- käibemaksumäär --- momssats --- sazba DPH --- stopa PDV-a --- taxa do IVA --- tipo del IVA --- PVN likme --- aliquota IVA --- ставка ДДС --- стопа ПДВ --- taux de TVA --- valoarea TVA --- héamérték --- PVM norma --- општ данок на промет --- hozzáadottértékadó-mérték --- повластена стапка на ДДВ --- стапка на данок на додадена вредност --- áfamérték --- συντελεστής ΦΠΑ --- општ данок на потрошувачка --- оданочување на додадена вредност --- 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 --- cultural movement --- kulturális mozgalom --- movimento culturale --- movimiento cultural --- kulturno gibanje --- kultuuriliikumine --- културно движение --- kultūras kustība --- ruch kulturalny --- Kulturbewegung --- културно движење --- πολιτιστικό κίνημα --- kulturrörelse --- kultúrne hnutie --- kultūrinis judėjimas --- kulturel bevægelse --- културни покрет --- kulturni pokret --- mișcare culturală --- lëvizje kulturore --- moviment kulturali --- mouvement culturel --- kulturní hnutí --- movimento cultural --- kulttuuriliike --- kulturbevægelse --- kulturní pohyb --- kulturell rörelse --- belgique --- tva --- ráta CBL --- dlí cánach --- gluaiseacht chultúrtha --- Value-added tax --- Sociology of cultural policy --- Tax law --- Belgium --- Taxe à la valeur ajoutée --- Cultural property --- Biens culturels --- Arts --- Law and legislation --- Droit --- Taxation --- Impôts

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De afbraak en de nieuwbouw zijn in de regel onderworpen aan 21 % btw. Onder bepaalde voorwaarden kunnen echter de afbraak en de heropbouw genieten van 6 %. Aanvankelijk gold de regeling enkel voor 32 steden. Nadien kwam er een (tijdelijke) regeling die voor het volledige Belgische grondgebied geldt. Beide regelingen bestaan naast elkaar en alhoewel er veel gelijkenissen zijn, is de regeling die van toepassing is op het volledige Belgische grondgebied ruimer maar ook complexer. Dit boek bevat een overzicht van de administratieve standpunten aangaande de mogelijkheden om een gebouw af te breken en herop te bouwen aan 6 %.

fiscaliteit --- BTW-tarief --- bouwkosten --- stavebné náklady --- byggkostnad --- troškovi građenja --- costais foirgníochta --- κόστος κατασκευής κτιριακών έργων --- építési költségek --- stavební náklady --- rakennuskustannukset --- разходи за строителство --- koszty budowy --- statybos išlaidos --- costo di costruzione --- byggeomkostninger --- ehituskulud --- construction costs --- coste de la construcción --- Baukosten --- coût de la construction --- costuri de construcții --- gradbeni stroški --- трошкови изградње --- kosto ndërtimi --- kost ta’ kostruzzjoni --- трошоци за градба --- celtniecības izmaksas --- custo da construção --- градежно земјиште --- одобрение за градење --- индекс на трошоци во градежништвото --- građevinski troškovi --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- 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 --- Value-added tax --- Taxe à la valleur ajoutée --- Wrecking --- Démolition --- Building laws --- Construction --- Law and legislation --- Droit --- Law of real property --- Tax law --- Belgium --- Taxe à la valeur ajoutée

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This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

VAT --- VAT rate --- tax exemption --- financial analysis --- finanční analýza --- pénzügyi elemzés --- finanšu analīze --- финансијска анализа --- финансови анализи --- analiżi finanzjarja --- análisis financiero --- finančna analiza --- finančná analýza --- δημοσιονομική ανάλυση --- analiză financiară --- финансиска анализа --- finansanalys --- rahoituslaskelma --- analyse financière --- análise financeira --- anailís airgeadais --- financijska analiza --- analizë financiare --- analiza finansowa --- financiële analyse --- finantsanalüüs --- finansinė analizė --- finansiel analyse --- analisi finanziaria --- Finanzanalyse --- pénzügyi analízis --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- BTW-tarief --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- Value-added tax --- Taxe à la valeur ajoutée --- Cases. --- Jurisprudence --- Court of Justice of the European Union.

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De overheid is in principe geen btw-plichtige, tenzij er sprake is van activiteiten die concurrentieverstorend zijn. Het evoluerend overheidsoptreden maakt dat de grens tussen de activiteit van de overheid en die van de particuliere sector meer en meer vervaagt, met een tsunami aan btw-problemen tot gevolg. Ook de tendens naar verzelfstandiging en samenwerking binnen de overheid draagt bij aan een toenemende btw-complexiteit.Om tot een gelijke btw-behandeling te komen, heeft de wetgever begrippen als “handelingen verricht als overheid”, “concurrentieverstoring van enige betekenis” en “bepaalde werkzaamheden niet van onbeduidende omvang” in het leven geroepen, maar die zijn in de praktijk soms moeilijk toe te passen en laten veel ruimte voor interpretatie.Dit boek brengt op een verhelderende manier inzicht in deze problematiek en belicht zowel de theoretische kant als de praktische uitwerking ervan, met tal van voorbeelden. Het is het ultieme naslagwerk voor iedereen die met btw en overheden wordt geconfronteerd, van de fiscale raadgever tot de verantwoordelijke voor de btw-boekhouding.

Taxes --- Tax law --- Public administration --- Belgium --- belastingplichtige --- België --- BTW --- overheid --- concurrentie --- BTW-tarief --- diensten --- goederenlevering --- onroerende goederen --- STRADALEX --- principio della concorrenza --- condição de concorrência --- mededinging --- konkurencija --- konkurrencevilkår --- concorrenza praticabile --- concorrenza effettiva --- posizione concorrenziale --- ефективна конкуренција --- condizioni di concorrenza --- начела на конкуренција --- konkurence --- услови на конкуренција --- конкурентска позиција --- concurență --- ανταγωνισμός --- konkurencja --- Wettbewerb --- soutěž --- konkurencia --- конкуренция --- tržišno natjecanje --- concorrência --- kilpailu --- kompetizzjoni --- iomaíocht --- competencia --- concurrence --- konkurrencë --- konkurenca --- konkurrence --- konkurents --- конкуренција --- competition --- concorrenza --- konkurrens --- verseny --- veřejná moc --- helyi és regionális hatóságok --- autorité publique --- det offentlige --- pouvoir constitué --- autoridade pública --- státní orgány --- државна власт --- potere costituito --- statsmagten --- autoridad pública --- autoridades --- öffentliche Hand --- autorità costituita --- autorità nazionale --- publiskās iestādes --- állami szervek --- poderes constituídos --- orgány výkonné moci --- gestelde macht --- organe de stat --- správní orgány --- közigazgatási hatóságok --- autoridades del Estado --- органи на државна власт --- výkonné orgány --- autorità pubblica --- úřady --- javne ovlasti --- poder constituido --- poderes públicos --- viranomaiset --- viešojo valdymo institucijos --- javne vlasti --- údaráis phoiblí --- državni organi --- poteri pubblici --- orgány verejnej správy --- public authorities --- awtoritajiet pubbliċi --- autoritete publike --- ametivõimud --- orgány veřejné správy --- autoritate publică --- државни органи --- јавни власти --- държавни органи --- pouvoirs publics --- valsts iestādes --- δημόσιες αρχές --- organy państwowe --- Staatsorgane --- offentlige myndigheder --- offentliga myndigheter --- hatóságok --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- DPH --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- CBL --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- 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 --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- 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 --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- services --- livraison des marchandises --- bien immobiliers --- BPB2101 --- Btw ; overheid --- 439 Fiscaal recht --- België --- Value-added tax --- Public utilities --- Taxe à la valeur ajoutée --- Services publics --- Taxation --- Law and legislation --- Impôts --- Droit

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Deze gids geeft een gedetailleerde bespreking van de periodieke btw-aangifte, ook de andere btw-formaliteiten zoals de jaarlijkse opgave van de belastingplichtige afnemers, de opgave van intracommunautaire handelingen, de bijzondere btw-aangifte en de aangifte van aanvang van werkzaamheid, ... worden nader toegelicht.

#ECO:01.06:economie fiscaliteit belastingen --- #ECO:05.01:landen België --- 336.226 / --- belastingsaangiften --- belastingen --- 336.2 --- BE / Belgium - België - Belgique --- 336.225 --- R15 - Droit de la TVA - BTW-recht --- 336.271 --- BTW --- België --- BTW-tarief --- intra-EU-handel --- intercambios intra-UE --- трговина унутар Заједнице --- liidusesisene kaubandus --- Intra-EU-Handel --- ES vidaus prekyba --- comércio intra-UE --- trgovina znotraj EU --- ES iekšējā tirdzniecība --- trgovina unutar EU-a --- scambi intra UE --- samhandel inden for EU --- obchod v rámci EÚ --- търговия в рамките на ЕС --- EU:n sisäinen kauppa --- comerț în interiorul UE --- tregti brendapërbrenda BE-së --- trádáil laistigh den Aontas Eorpach --- échange intra-UE --- kummerċ ġewwa l-UE --- Unión belüli kereskedelem --- handel inom EU --- obchod v rámci EU --- συναλλαγές εντός της Ένωσης --- handel wewnętrzny UE --- трговија во рамките на ЕУ --- intra-EU trade --- ενδοκοινοτικές συναλλαγές --- Euroopa Liidu sisene kaubandus --- handel wewnętrzny WE --- troca intra-UE --- vnútorný obchod EÚ --- ELi sisene kabandus --- intracommunautair handelsverkeer --- EF's indenrigshandel --- intracommunautaire handel --- EG:s inre handel --- trgovina znotraj Skupnosti --- commerce intra-UE --- inre handel (EU) --- Közösségen belüli kereskedelem --- handel inom gemenskapen --- obchod vo vnútri EÚ --- comercio intracomunitario --- commerce intracommunautaire --- comerț intracomunitar --- scambio intracomunitario --- Euroopan unionin sisäinen kauppa --- comércio intracomunitário --- Единствен пазар на Европската Унија --- obchod v rámci Spoločenstva --- ενδοκοινοτικό εμπόριο --- εμπόριο εντός της Ένωσης --- intra-Community trade --- vnitřní obchod EU --- comercio intra-UE --- Kopienas iekšējā tirdzniecība --- EU's indenrigshandel --- commercio intracomunitario --- obchod uvnitř Společenství --- trgovina unutar Zajednice --- внатрешен пазар на Европската Унија --- трговија во Европската Унија --- търговия в Общността --- EU-n belüli kereskedelem --- unionin sisäinen kauppa --- внатрешна трговија во Европската Унија --- ühendusesisene kaubandus --- obchod uvnitř EU --- innergemeinschaftlicher Handel --- заеднички пазар на Европската Унија --- handel inden for Fællesskabet --- intercambio intracomunitario --- échange intracommunautaire --- yhteisön sisäinen kauppa --- Bendrijos vidaus prekyba --- обмен в рамките на ЕС --- trgovina unutar Europske unije --- scambi all'interno dell'UE --- Eiropas Savienības iekšējā tirdzniecība --- samhandel inden for Fællesskabet --- commercio intra UE --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- CBL --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- 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 --- 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 --- directe en indirecte belastingen --- Omzetbelasting, belasting over de toegevoegde waarde --- Tax law --- Value-added tax