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De afbraak en de nieuwbouw zijn in de regel onderworpen aan 21 %. Onder bepaalde voorwaarden kunnen echter de afbraak en de heropbouw genieten van 6 % btw. Deze voorwaarden hebben betrekking op de ligging van het gebouw, de aard van de werken, de hoedanigheid van degene die afbreekt en heropbouwt, de hoedanigheid van de persoon die de gunstregeling kan genieten, de aard van het af te breken gebouw, de plaats van de heropgebouwde woning en het gebruik van de woning na heropbouw. Dit boek bevat een overzicht van de administratieve standpunten aangaande de mogelijkheden om een gebouw af te breken en te heropbouwen aan 6 %.

bouwsector --- btw --- secteur de la construction --- tva --- Value-added tax --- Taxe à la valleur ajoutée --- Wrecking --- Démolition --- Building laws --- Construction --- Law and legislation --- Droit --- fiscaal recht --- verbetering van woningen --- Verbesserung des Wohnmilieus --- побољшање услова становања --- förbättring av boendemiljö --- подобрување на условите за домување --- βελτίωση της στέγασης --- elamute parendamine --- përmirësim i strehimit --- būsto sąlygų gerinimas --- zlepšování bydlení --- mejora de vivienda --- îmbunătățirea locuințelor --- improvement of housing --- melhoria do habitat --- unapređenje stanovanja --- amélioration du logement --- asuntojen kunnostus --- mājokļu uzlabošana --- polepszenie warunków mieszkaniowych --- boligforbedring --- lakásfelújítás --- miglioramento degli alloggi --- жилищни подобрения --- titjib fl-abitazzjonijiet --- zlepšovanie bývania --- izboljšanje stanovanjskih razmer --- обновяване на жизненото пространство --- boligmodernisering --- housing improvements --- modernizarea clădirilor --- boligfornyelse --- renovação da habitação --- modernización del hábitat --- a lakóhely felújítása --- elamute renoveerimine --- εκσυγχρονισμός κτιρίου --- asunto-olojen nykyaikaistaminen --- ανακαίνιση κατοικίας --- amélioration de l'habitat --- asuntojen nykyaikaistaminen --- модернизиране на жилището --- unowocześnienie mieszkania --- modernizim i mjedisit të strehimit --- modernisation de logement --- renovace obydlí --- bostadsförbättring --- подобряване на жизненото пространство --- modernization of the housing environment --- εκσυγχρονισμός του χώρου διαβίωσης --- renovação do habitat --- renovation of housing --- renovace bydlení --- rénovation d'habitation --- būsto atnaujinimas --- a lakóhely modernizálása --- renovación de la vivienda --- реновирање на домот --- housing renovation --- Wohnungsrenovierung --- renovácia bytového fondu --- boligrenovering --- modernisation de l'habitat --- modernizarea locuinței --- elamistingimuste parandamine --- modernização do alojamento --- izboljšanje pogojev za bivanje --- asunto-olojen parantaminen --- ανακαίνιση της πρόσοψης --- ανακαίνιση στέγασης --- renovatie van woningen --- modernization of the residential environment --- modernisation of the residential environment --- Wohnungsmodernisierung --- posodobitev pogojev za bivanje --- renovácia bývania --- elamute kaasajastamine --- poboljšanje okoliša objekta --- modernisering av byggnad --- модернизация на жилищния фонд --- korterite renoveerimine --- housing modernisation --- a lakóhely renoválása --- modernizacija okoliša stanovanja --- βελτίωση οικίας --- modernisation of the residential milieu --- unowocześnienie domu --- реновирање станова --- poboljšanje uvjeta stanovanja --- обновяване на сградния фонд --- modernization of the residential milieu --- modernizarea locuințelor --- rekonstrukce budov --- titjib fil-housing --- modernisation of housing --- përmirësim i mjedisit të strehimit --- renowacja domu --- Wohnraummodernisierung --- ammodernamento di alloggi --- обновяване на жилищния фонд --- zlepšování obydlí --- rinnovamento di alloggi --- modernisering van woningen --- modernisering av bostad --- verbetering van de woonomgeving --- modernizzazzjoni tal-abitazzjonijiet --- modernization of housing --- mājokļu modernizācija --- dzīvojamo ēku remonts --- εκσυγχρονισμός κατοικίας --- modernizim i mjedisit rezidencial --- modernizarea habitatului --- подобряване на обитаемата среда --- modernização do habitat --- modernizacija zgrada za stanovanje --- modernizim i rangut social --- prenova bivališč --- korterite kaasajastamine --- modernizácia bytového fondu --- renovación del hábitat --- improvement of the residential milieu --- poprawa warunków mieszkalnych --- përmirësim i rangut rezidencial --- rinovim i strehimit --- miglioria degli alloggi --- förbättring av bostadsförhållanden --- fasadputsning --- modernización de la vivienda --- renovering av bostad --- rénovation de l'habitat --- vylepšenie bývania --- përmirësim i mjedisit rezidencial --- zateplování budov --- asuntojen perusparannus --- modernizácia bývania --- improvement of the housing environment --- renowacja mieszkania --- modernizim i strehimit --- adaptacija stana --- modernisation of the housing environment --- improvement of the residential environment --- модернизација на живеалиштата --- elamistingimuste kaasajastamine --- housing modernization --- renoválás --- Gebäuderenovierung --- miglioramento dell'habitat --- modernizace obydlí --- ēku modernizācija --- Verbesserung der Wohnverhältnisse --- модернизовање станова --- ristrutturazione di abitazioni --- a lakás modernizálása --- būsto modernizavimas --- modernizace bydlení --- posodobitev stanovanj --- 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 --- dlí cánach --- Law of real property --- Tax law --- Belgium --- tithíocht a fheabhsú