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Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures-marrying sin and virtue as it were-will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea-tax "bads" and do "good" with the proceeds-is simple and appealing. But designing and implementing good "sin" taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance "virtuous" social spending on public health.

Accounting --- Added tax --- Addiction --- Aged --- Alcohol consumption --- Alcohol taxation --- Alcohol taxes --- Alcoholism --- Alternative minimum tax --- Children --- Crime --- Debt markets --- Differential taxation --- Earmarked tax --- Economic analysis --- Economic development --- Economic efficiency --- Economic theory & research --- Effective tax rates --- Equity --- Evasion --- Exchange --- Excise tax --- Exercises --- Expenditure --- Externalities --- Families --- Finance --- Finance and financial sector development --- Gambling --- Good --- Goods --- Governments --- Health --- Health care --- Health effects --- Health monitoring & evaluation --- Health outcomes --- Health policy --- Health promotion --- Health spending --- Health, nutrition and population --- Implementation --- Indirect taxation --- Inflation --- International bank --- Intervention --- Isolation --- Knowledge --- Labor --- Laws --- Levy --- Local finance --- Local governments --- Macroeconomic conditions --- Macroeconomics and economic growth --- Management --- Market --- Marketing --- Nutrition --- Passive smoking --- People --- Per --- Product taxes --- Psychology --- Public --- Public economics --- Public expenditures --- Public funds --- Public health --- Public revenues --- Regressive taxes --- Regulation --- Revenue --- Revenue sources --- Risks --- Sales taxes --- Services --- Sin tax --- Sin' tax --- Sin' taxes --- Smokers --- Smoking --- Social policy --- Social research --- Social welfare --- Spending --- Stress --- Tax --- Tax administration --- Tax base --- Tax burdens --- Tax changes --- Tax competition --- Tax evasion --- Tax incidence --- Tax increases --- Tax law --- Tax policy --- Tax rate --- Tax receipts --- Tax reduction --- Tax reform --- Tax revenue --- Tax structures --- Tax system --- Taxation --- Taxation & subsidies --- Taxes --- Tobacco tax --- Transparency --- Uniform taxes --- Use taxes --- Value added tax --- Weight

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Social law. Labour law --- aansprakelijkheid (recht) --- privacy --- arbeidsrecht --- loon --- fiscaal recht --- Belgium --- Ebooks --- Automobiles [Company ] --- Labor laws and legislation --- Law and legislation --- Wages --- Wages-in-kind --- Automobiles, Company --- Salaires --- Salaires en nature --- Voitures d'entreprises --- Taxation --- Droit --- Impôts --- Impôt --- E-books --- 351.83*11 <493> --- BE / Belgium - België - Belgique --- 347.754 --- 347.753.6 --- 347.5 --- 336.214 --- S02 - Impôts des personnes morales - Rechtspersonenbelastingen --- auto --- beroepskosten --- belastingvermindering --- avantages de toute nature --- fiscaliteit, aanslag --- fiscaliteit, aftrek --- Voiture de société --- Droit fiscal --- BPB1303 --- Déduction fiscale --- Automobile --- 351.83*11 <493> Loonwetgeving. Wetgeving i.v.m. salaris, werknemersaandelen, werknemersvergoedingen--België --- Loonwetgeving. Wetgeving i.v.m. salaris, werknemersaandelen, werknemersvergoedingen--België --- automóvel --- automóvil --- autó --- samochód --- automobiel --- lengvasis automobilis --- avtomobil --- аутомобил --- karozza --- Automobil --- automobil --- motor car --- automobile --- bil --- αυτοκίνητο --- автомобил --- automobilis --- патничко возило --- silniční vozidlo --- Personenkraftwagen --- επιβατηγό αυτοκίνητο ιδιωτικής χρήσεως --- automóvel particular --- vieglais automobilis --- autoturism --- automjet --- sõiduauto --- dvoustopé vozidlo --- személygépkocsi --- osobný automobil --- voiture --- automjet privat --- mașină --- reisiauto --- automobile da turismo --- personiskais automobilis --- voiture particulière --- mootorveok --- automobil privat --- osobní vůz --- private car --- turistické vozidlo --- obytný vůz --- osobni automobil --- coche --- hyrbil --- tourist vehicle --- tūristu transportlīdzeklis --- Pkw --- моторни возила --- personbil --- voiture automobile --- súkromný automobil --- privatbil --- Wohnmobil --- privatvogn --- car --- vehículo automóvil --- personenwagen --- utilitaria --- Auto --- nuosavas automobilis --- veículo automóvel --- επιβατικό αυτοκίνητο --- automobile pubblica --- приватно возило --- viatura --- Privatwagen --- fuoristrada --- henkilöauto --- Ι.Χ. --- coche de turismo --- wagen --- turistinė transporto priemonė --- personal automobile --- automobile privata --- asmeninis automobilis --- motovozidlo --- αυτοκίνητο ιδιωτικής χρήσεως --- autovettura --- viatura automóvel --- automjet turistik --- personvogn --- autoveicolo --- osobno vozilo --- personenauto --- véhicule automobile --- voiture de tourisme --- turistiajoneuvo --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- belastingaftrek --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- redukcia dane --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- 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 --- Verhuur van diensten. Ondernemingscontract. Arbeidscontract. Dienstcontract. Collectieve arbeidsovereenkomsten --- Verhuur van materieel. Leasing --- Oorzaken van de verplichtingen die niet uit een overeenkomst voortvloeien --- Belastingstelsel van de genootschappen --- frais professionnels --- reduction d'impot --- voordelen van alle aard --- Bedrijfswagen --- gluaisteán --- faoiseamh cánach --- dlí cánach --- Déduction fiscale --- droit fiscal --- Véhicules d'entreprises --- Droit du travail --- Sécurité sociale --- Belgique

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Vastgoed schenken blijft exponentieel toenemen o.a. dankzij de verlaging van de schenkbelasting.Dit dossier is uw gids om op een fiscaal vriendelijke en veilige manier optimaal onroerend goed te schenken aan de volgende generatie. Aan de hand van een groot aantal concrete voorbeelden, tips en adviezen leggen we u uit hoe u fiscaal optimaal voordeel doet met de nieuwe mogelijkheden en opportuniteiten.

onroerend eigendom --- fiscaliteit --- schenking --- bronntanas --- lahja --- дар --- darilo --- gåva --- dovanojimas --- kinge --- дарение --- gave --- κληροδότημα --- dāvinājums --- donación --- dhurim --- donazione --- dar --- donație drept civil --- поклон --- darowizna --- għotja --- doação --- Schenkung --- ajándék --- gift --- donation --- legāts --- legacy --- legs --- lascito --- ajándékozás --- legaat --- legado --- testamentarisk gåva --- legato --- легат --- hagyomány --- jälkisäädöslahjoitus --- venovanie --- legat --- moștenire --- halál esetére szóló ajándékozás --- annak --- Legat --- 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 --- недвижен имот --- fast egendom --- nemovitý majetek --- propiedad inmobiliaria --- ingatlantulajdon --- proprjetà immobbli --- kinnisvara --- непокретна имовина --- maoin réadach --- недвижимо имущество --- nepremično premoženje --- propriété immobilière --- kiinteä omaisuus --- nehnuteľný majetok --- proprietà immobiliare --- nekretnina --- fast ejendom --- ακίνητη περιουσία --- proprietate imobiliară --- real property --- pronë e paluajtshme --- nekustamais īpašums --- nekilnojamasis turtas --- propriedade imobiliária --- własność nieruchoma --- Immobilieneigentum --- kinnisasi --- onroerende zaken --- retsregler om fast ejendom --- diritto immobiliare --- bene immobile --- patrimonio immobiliare --- bem imobiliário --- Liegenschaftsrecht --- Eigentum an unbeweglichen Sachen --- kiinteistö --- Grundeigentum --- 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 --- belastingaftrek --- 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 --- transmission de la propriété --- 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 --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- déduction fiscale --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- faoiseamh cánach --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- redukcia dane --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- belastingvermindering --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- Schenkingen --- Biens immobiliers --- Belasting --- Recht en wetgeving --- België --- Droit et législation --- Guides pratiques et mémentos

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De onroerende verhuur is in de regel vrijgesteld van btw. Hierop bestaan echter een aantal wettelijke uitzonderingen. Sommige hiervan gelden voor alle lidstaten en zijn van communautaire aard. Andere zijn dan weer specifiek ingevoerd in België. In dit boek analyseren we de verhuur van hotelkamers en soortgelijke verhuren van vakantieverblijven. Wanneer is er btw van toepassing? Tegen welk btw-tarief? Wanneer opent een investering in dergelijke onroerende goederen recht op aftrek van de voorbelasting? Ten slotte komen een aantal topics aan bod die relevant zijn voor de hotelsector.

hotelindustrie --- verhuur van onroerend goed --- fiscaliteit --- belastingaftrek --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- déduction fiscale --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- faoiseamh cánach --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- redukcia dane --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- belastingvermindering --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- 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 --- arrendamento --- наем на недвижен имот --- lejemål for fast ejendom --- leasing imobiliar --- location immobilière --- Immobilienvermietung --- prenájom nehnuteľností --- kinnisvaraliising --- arrendamiento inmobiliario --- fastighetsuthyrning --- ingatlan-bérbeadás --- qiradhënia e pronës --- locazione immobiliare --- ilgalaikė nekilnojamojo turto nuoma --- pronájem nemovitosti --- закуп некретнина --- najam nekretnina --- property leasing --- ενοικίαση ακινήτου --- najem lokalu --- īpašuma noma --- léasú réadmhaoine --- najem nepremičnin --- отдаване на недвижими имоти под наем --- lokazzjoni ta’ proprjetà --- kiinteistöjen vuokraus --- nuompinigiai --- nájomné --- nekustamā īpašuma iznomāšana --- chirie --- ingatlanbérlés --- Mietverhältnis --- alquiler de vivienda --- Miete --- arrendamiento urbano --- nájemné --- prix de location --- rent --- nájem nemovitosti --- lakásbérlet --- arrendamiento de vivienda --- locatario --- eluruumi üürimine --- loyer --- huurprijs --- pronájem bytu --- real-estate leasing --- činže --- namo nuoma --- qiramarrje shtëpie --- īres maksa --- husleje --- ενοίκιο --- μίσθωμα --- leasing nemovitosti --- custo do aluguer --- renda --- alquiler inmobiliario --- iznajmljivanje kuća --- vuokra --- iznajmljivanje stanova --- închirierea locuințelor --- mājas izīrēšana --- Mietzins --- hyra --- costo dell'affitto --- pronájem domu --- Wohnungsvermietung --- arrendamiento de inmueble --- кирија --- huadhënie prone të paluajtshme --- kontrola nájemného --- house rental --- uthyrningspris --- ingatlanbérlet --- ingatlanlízing --- industrie hotelieră --- indústria hoteleira --- хотелијерство --- хотелиерство --- industria alberghiera --- hotelieri --- hotellimajandus --- hotelový priemysel --- tionscal na n-óstán --- hotelijerstvo --- hotelarstwo --- hotelirstvo --- industrija tal-lukandi --- viesnīcu nozare --- hotellindustri --- industrie hôtelière --- industria hotelera --- szállodaipar --- viešbučių verslas --- hotelindustri --- hotelový průmysl --- hotelliala --- hotel industry --- ξενοδοχειακός τομέας --- Hotelgewerbe --- fizetővendéglátás --- casă de oaspeți --- hotelwezen --- camera per turisti --- hôtellerie --- Beherbergungsgewerbe --- penzión --- hoteliér --- rum och frukost --- guest house --- habitación de hotel --- hostería --- motel --- üdülő --- hotel --- hotelový řetězec --- hotell --- nakvynė ir pusryčiai --- Hotel --- ξενοδοχείο --- pensão --- vierashuone --- bed and breakfast --- hôtel --- vendégház --- viesu nams --- vierastalo --- ενοικιαζόμενο δωμάτιο --- svečių namai --- hotellindus --- infrastruttura alberghiera --- gastenkamer --- szálloda --- hoteldrift --- хотел --- külalistemaja --- estalagem --- viešbutis --- regim hotelier --- hotelli --- fjetje dhe mëngjes --- viesnīcu industrija --- pansija --- hotellerie --- albergo --- pousada --- kodumajutus --- panzió --- πανδοχείο --- chambre d'hôte --- hotelværelse --- shtëpi e miqve --- ramo de la hostelería --- hostelería --- viesnīca --- Tourism --- Law of obligations. Law of contract --- Tax law --- Belgium

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De ervaring leert dat voor vele praktijkbeoefenaars de wetteksten inzake btw doordrongen zijn van onduidelijkheden en soms cryptische verwijzingen. In deze uitgave worden daarom niet alleen de wetteksten weergegeven, maar ook verduidelijkingen en referenties (Bron: Kluwer)

351.713*22 <493> --- 336.223 --- 34 --- Current periodicals --- 336.201 --- 336.212.0 --- 336.213 --- 336.214 --- 348.5 --- Archi-JU --- BE / Belgium - België - Belgique --- R15 - Droit de la TVA - BTW-recht --- 336.226.3(094) --- 351.72 --- BTW belasting over de toegevoegde waarde --- abonnementen --- belastingsrecht --- fiscaal recht --- fiscale wetgeving --- fiscaliteit --- recht (wetgeving) --- volledige Belgische wetgeving en Europese bepalingen, praktisch verduidelijkt, inclusief Intrastat --- wetboeken --- 336.23 )* B.T.W --- BTW --- wetgeving --- Europa --- Annuaire --- belastingaftrek --- belasting --- België --- Europese Gemeenschappen --- Euroopan yhteisöt --- Komunitajiet Ewropej --- Comunitățile Europene --- Comunidades Europeas --- Европске заједнице --- Comunità europee --- Ευρωπαϊκές Κοινότητες --- Europeiska gemenskaperna --- Evropská společenství --- De Europæiske Fællesskaber --- Na Comhphobail Eorpacha --- европски заедници --- Komunitete Europiane --- Europos Bendrijos --- Eiropas Kopienas --- Európai Közösségek --- Wspólnoty Europejskie --- Европейски общности --- Europske zajednice --- Euroopa ühendused --- European Communities --- Europäische Gemeinschaften --- Evropske skupnosti --- Comunidades Europeias --- Európske spoločenstvá --- Communautés européennes --- ЕЗ --- EF --- EK --- CE --- EEG --- 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 --- 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 --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- déduction fiscale --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- faoiseamh cánach --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- redukcia dane --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- belastingvermindering --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- Jahrbuch --- metknygė --- bliainiris --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- Eiropa --- An Eoraip --- Europe --- Ευρώπη --- Ewropa --- Euroopa --- Eurooppa --- Европа --- Európa --- 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 --- legislação --- Gesetzgebung --- legislation --- legislación --- legjislacion --- seadusandlus --- législation --- teisėkūra --- legislazione --- νομοθεσία --- законодавство --- lainsäädäntö --- lovgivning --- leġiżlazzjoni --- законодателство --- törvényalkotás --- ustawodawstwo --- lagstiftning --- zakonodavstvo --- legislație --- legislativa --- legislatíva --- zakonodaja --- likumdošana --- reachtaíocht --- koncepcija --- právní normy --- aspetto giuridico --- законска одредба --- rättslig aspekt --- zakonodavni akt --- disposição legislativa --- dimensión jurídica --- legislative provision --- правна норма --- νομοθετική πράξη --- právní předpisy --- juridische aspecten --- lovbestemmelse --- programa --- teisės nuostata --- disposition législative --- dispozitë legjislative --- juridisk aspekt --- õiguslik aspekt --- likumi --- disposizione legislativa --- disposizione di legge --- legislatívny akt --- õigustloov akt --- atto legislativo --- legislatívne ustanovenie --- õigusakt --- aspeto jurídico --- rättsregler --- tiesību normas --- zakonska odredba --- правни прашања --- disposición legislativa --- legislative act --- seadusandlik akt --- νομική πλευρά --- wetgevende handeling --- juridisk dimension --- Gesetzesbestimmung --- Gesetzesvorschrift --- vertiente jurídica --- törvény rendelkezése --- teisės aktų leidimas --- säädös --- punto de vista jurídico --- teisinis aspektas --- zákonodárství --- lagbestämmelse --- tiesību aspekts --- jogalkotási aktus --- νομοθετική διάταξη --- rechtlicher Aspekt --- Gesetzgebungsakt --- teisės aktas --- törvényi rendelkezés --- akt legjislativ --- jogszabály --- säännös --- легислатива --- act legislativ --- wettelijke bepaling --- oikeudellinen näkökohta --- likumdošanas akti --- gesetzliche Vorschrift --- prevederi legislative --- правен акт --- ato legislativo --- jogszabályi rendelkezés --- lagstiftningshandling --- törvényhozás --- acte législatif --- tiesību akti --- gesetzliche Bestimmung --- 351.713*22 <493> Btw--België --- Btw--België --- Belasting Toegevoegde Waarde - BTW --- recht - wetgeving --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Belasting op de inkomsten: algemeenheden --- Rijtuigenbelasting --- Belastingstelsel van de genootschappen --- Belastingsrecht --- rechtsbronnen BTW (verbruiksbelastingen) --- Financieel recht --- burgerlijk recht --- verjaring --- sécurité juridique --- droit civil --- prescription --- rechtszekerheid --- Droit civil. --- Rechtszekerheid. --- Prescription. --- Law of obligations. Law of contract --- Private law