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Book
Vzw en btw
Author:
ISBN: 9789046610893 Year: 2021 Publisher: Antwerpen Maklu

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Abstract

In dit boek wordt de reikwijdte van de vrijgestelde handelingen in de sociale, sportieve en culturele sfeer besproken en de al dan niet belastbaarheid van ontvangen subsidies. Ook de btw-regeling voor het organiseren van evenementen ter verkrijging van financiële steun komt aan bod. Een bijzondere aandacht gaat naar de bijzondere financieringsbronnen van vzw’s (lidgelden, inbrengen, sponsoring, giften, …). In welke mate beïnvloeden zij het pro rata bij vzw’s die gemengde btw-belastingplichtigen zijn? Ten slotte wordt geanalyseerd welke de invloed van algemene werkingstoelagen is op het recht op aftrek van de btw voor de vzw naargelang haar btw-statuut.

Keywords

organisatie zonder winstoogmerk --- BTW --- financieringswijze --- btw --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- Cáin Bhreisluacha --- 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 --- 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 --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- непрофитна организација --- сдружение с нестопанска цел --- sociedad sin fines de lucro --- organizzazzjoni mingħajr skop ta' qligħ --- société sans but lucratif --- organizatë jo fitimprurëse --- non-profit organisation --- nezisková organizácia --- nonprofit szervezet --- ühiskondlik organisatsioon --- organizacje niedochodowe --- Nonprofit-Organisation --- società senza fini di lucro --- selskab uden gevinstformål --- σωματείο μη κερδοσκοπικού χαρακτήρα --- ne pelno organizacija --- organizații nonprofit --- bezpeļņas organizācija --- associação sem fins lucrativos --- ideell förening --- nezisková organizace --- neprofitna organizacija --- yleishyödyllinen yhtiö --- non-profit organization --- bezpeļņas uzņēmums --- mittetulundusorganisatsioon --- association de loi 1901 --- οργανισμός μη κερδοσκοπικού χαρακτήρα --- Gesellschaft ohne Gewinnzweck --- bezpeļņas asociācija --- nezisková asociace --- nezisková spoločnosť --- ne pelno asociacija --- vereniging zonder winstoogmerk --- organisation uden gevinstformål --- associazione senza fini di lucro --- ASBL --- ikke-erhvervsdrivende selskab --- neziskové združenie --- asociación sin fines de lucro --- nonprofitselskab --- Organisation ohne Erwerbszweck --- shoqëri jofitimprurëse --- Vereinigung ohne Erwerbszweck --- asociații nonprofit --- ne pelno kompanija --- non-profit company --- mittetulundusettevõte --- ideell organisation --- непрофитна фондација --- shoqatë jofitimprurëse --- non-profit association --- organização sem fins lucrativos --- vzw --- neziskové sdružení --- entidad no lucrativa --- Idealverein --- sociedade sem fins lucrativos --- Verein ohne Gewinnzweck --- voittoa tavoittelematon järjestö --- association sans but lucratif --- nevýdělečná organizace --- voittoa tavoittelematon yritys --- forening uden gevinstformål --- mittetulundusühing --- organisation sans but lucratif --- SSFL --- neprofitna udruga --- förening utan vinstintressen --- organización sin fines de lucro --- v.z.w. --- rahastamismeetod --- финансов метод --- metodë financimi --- sposób finansowania --- modalitate de finanțare --- způsob financování --- metodu ta' finanzjament --- metóda financovania --- modo de financiamento --- rahoitusmuoto --- начин финансирања --- modo de financiación --- sistema di finanziamento --- način financiranja --- finansavimo metodas --- τρόπος χρηματοδότησης --- Finanzierungsart --- finansēšanas metode --- mode de financement --- financing method --- начин на финансирање --- finansieringssätt --- finansieringsmåde --- finanszírozási módszer --- modalità di finanziamento --- finansieringsmekanism --- finansieringsvilkår --- financieringsbron --- financieringsmechanisme --- burim financimi --- rahastamiskord --- modalidade de financiamento --- finansieringsmetode --- finanszírozási forrás --- fonte di finanziamento --- метод на финансирање --- finansēšanas kārtība --- finanční systém --- finanční řád --- finansieringskilde --- finanszírozási rendszer --- source of financing --- finansieringsvillkor --- zdroj financování --- fonte de financiamento --- концепт за финансирање --- mechanismus financování --- finansavimo būdai --- source de financement --- μηχανισμός χρηματοδότησης --- finanční zdroje --- finansieringskälla --- rahoitusjärjestelyt --- Finanzierungssystem --- rahastamisallikas --- înțelegeri financiare --- sursă de finanțare --- Finanzierungsmodalitäten --- finančné dojednania --- modalidad de financiación --- meccanismo di finanziamento --- fuente de financiación --- finanční metody --- modalité de financement --- πηγή χρηματοδότησης --- operazione di finanziamento --- Finanzierungsquelle --- masa financimi --- όροι χρηματοδότησης --- strumento di finanziamento --- mécanisme de financement --- finansavimo šaltinis --- financing arrangements --- finansēšanas avots --- mecanismo de financiamento --- Finanzierungsmechanismus --- financieringsmethode --- systém financování --- mecanismo de financiación --- финансиски аранжман --- rahoituksen lähde --- zdroj financovania --- izvor financiranja --- finanszírozási mechanizmus --- tva --- eagraíocht neamhbhrabúsach --- modh maoinithe --- Company law. Associations --- Tax law --- Belgium


Book
Crowdfunding essentials : een handleiding voor jouw reward-based campagne
Author:
ISBN: 9789048642267 Year: 2021 Publisher: Brugge Die Keure

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Abstract

Crowdfunding wordt geassocieerd met geld ophalen. Maar het is zoveel meer dan dat. Crowdfunding is marketing, sales, PR, een netwerk opbouwen … Dit boek benadert crowdfunding vanuit een ondernemersperspectief en geeft inzichten in de verschillende vormen van crowdfunding. De focus ligt voornamelijk op reward-based crowdfunding. Als lezer duik je in een handleiding gebaseerd op succesvolle en niet-succesvolle campagnes uit de laatste vijf jaar. Dit boek is een must-read als je je wil verdiepen in crowdfunding of wanneer je als ondernemer zelf een crowdfundingcampagne wil starten. Door de mix van theorie en praktijkcases pas je jouw verworven kennis snel en gemakkelijk toe in de praktijk. Nathalie De Schepper heeft zich de afgelopen vijf jaar gespecialiseerd in crowdfunding. Ze ging in haar beginjaren in de leer bij Douw en Koren, destijds het meest vooraanstaande crowdfunding agency in Europa. In dit boek legt ze jou uit waarom deze financieringsvorm de moeite waard is en hoe die een impact zal hebben op het toekomstige financieringslandschap. Het voorwoord van het boek werd geschreven door Michaël Van Droogenbroeck, financieel expert bij de VRT.

Keywords

Capital structure --- Crowdfunding --- financiering --- financiële technieken --- Bedrijfseconomie. --- crowdfunding --- marketing --- economisch model --- financieringswijze --- ekonomický model --- Wirtschaftsmodell --- model ekonomiczny --- ekonominis modelis --- model ekonomik --- taloudellinen malli --- økonomisk model --- ekonomikas modelis --- modelo económico --- model economic --- икономически модел --- mudell ekonomiku --- economic model --- majandusmudel --- gazdasági modell --- ekonomski model --- modèle économique --- економски модел --- οικονομικό υπόδειγμα --- modello economico --- ekonomisk modell --- ekonometriskais modelis --- modèle économétrique --- økonometrisk model --- econometric model --- οικονομικό μοντέλο --- econometrisch model --- model econometric --- ekonometrinen malli --- modello econometrico --- model ekonometrik --- οικονομετρικό υπόδειγμα --- ökonomisches Modell --- ekonometrisk modell --- ökonomeetriline mudel --- gospodarski model --- ekonometrinis modelis --- економетриски модел --- οικονομετρικό μοντέλο --- ekonometrický model --- ökonometriai modell --- ökonometrisches Modell --- modelo econométrico --- commercialisering --- commercialisation --- trženje --- rinkodara --- markkinointi --- tirgdarbība --- avsättning --- εμπορία --- маркетинг --- comercialización --- commercializzazione --- forgalmazás --- Marketing --- kummerċjalizzazzjoni --- afsætning --- comercialização --- margaíocht --- turundus --- marketinška politika --- introducción en el mercado --- det at bringe på markedet --- marketinška kampanja --- turunduskampaania --- marketingová politika --- colocação no mercado --- op de markt brengen --- odbytová politika --- marketingová struktura --- strukturë marketingu --- política de comercialização --- δομή εμπορίας --- marketing structure --- turundusstruktuur --- forgalomba hozatal --- tirgdarbības struktūra --- утрживање --- campagne de commercialisation --- rinkodaros struktūra --- marketingstructuur --- mise sur le marché --- campanha de comercialização --- marketingpolitika --- campanie de marketing --- marketingtevékenység --- marketingová kampaň --- lancio sul mercato --- markedsføringsstruktur --- tirgdarbības politika --- politikë marketingu --- marketing policy --- marketingcampagne --- marketingová štruktúra --- organizacija marketinga --- politica di commercializzazione --- markkinointiperiaatteet --- turunduspoliitika --- értékesítési politika --- exploitation commerciale --- Inverkehrbringen --- estructura de ventas --- tirgvedība --- Vermarktung --- politică de marketing --- περίοδος εμπορίας --- πολιτική εμπορίας --- marketinška strategija --- struttura di commercializzazione --- campagna di commercializzazione --- politique de commercialisation --- εμπορική διάθεση --- campaña de comercialización --- estrutura de comercialização --- structure de commercialisation --- política de ventas --- marketingbeleid --- exploração comercial --- marketing campaign --- fushatë marketingu --- стратегија за рекламирање --- διάθεση στην αγορά --- политика за рекламирање --- det at bringe i handelen --- rinkodaros kampanija --- Absatz --- structură de marketing --- explotación comercial --- markkinoinnin rakenne --- markkinointikampanja --- rinkodaros politika --- markedsføringspolitik --- εμπορική εκμετάλλευση --- Absatzstruktur --- sfruttamento commerciale --- tirgdarbības kampaņa --- Absatzpolitik --- краудфандинг --- joukkorahoitus --- ühisrahastamine --- crowfunding --- közösségi finanszírozás --- micromecenazgo --- skupno financiranje --- колективно финансиране --- kolektīvā finansēšana --- πληθοχρηματοδότηση --- gräsrotsfinansiering --- multifinanțare --- skupinové financování --- finansowanie społecznościowe --- financement participatif --- kolektívne financovanie --- množično financiranje --- financiamento colaborativo --- slua-chistiú --- sutelktinis finansavimas --- finanzjament kollettiv --- hromadné financování --- participatory financing --- multifinanțare participativă --- osallistava rahoitus --- financiación participativa --- micromecenato --- participativno financiranje --- crowd financing --- līdzdalīgā finansēšana --- microfinanciación colectiva --- финансиране чрез масово участие --- financiamento participativo --- finanziamento collettivo --- finanzjament parteċipattiv --- sluamhaoiniú --- crowdfinanciering --- crowdfinansering --- grupno financiranje --- participatorisk finansiering --- Crowd-Finanzierung --- συμμετοχική χρηματοδότηση --- συλλογική χρηματοδότηση --- participatieve financiering --- масово финансиране --- raccolta di fondi tra privati --- διαδικτυακός έρανος --- financiamento coletivo --- Beteiligungsfinanzierung --- financiación colectiva --- financiamento por subscrição --- finansowanie partycypacyjne --- raccolta di fondi partecipativa --- finanțare participativă --- kolektivní financování --- rahastamismeetod --- финансов метод --- metodë financimi --- sposób finansowania --- modalitate de finanțare --- způsob financování --- metodu ta' finanzjament --- metóda financovania --- modo de financiamento --- rahoitusmuoto --- начин финансирања --- modo de financiación --- sistema di finanziamento --- način financiranja --- finansavimo metodas --- τρόπος χρηματοδότησης --- Finanzierungsart --- finansēšanas metode --- mode de financement --- financing method --- начин на финансирање --- finansieringssätt --- finansieringsmåde --- finanszírozási módszer --- modalità di finanziamento --- finansieringsmekanism --- finansieringsvilkår --- financieringsbron --- financieringsmechanisme --- burim financimi --- rahastamiskord --- modalidade de financiamento --- finansieringsmetode --- finanszírozási forrás --- fonte di finanziamento --- метод на финансирање --- finansēšanas kārtība --- finanční systém --- finanční řád --- finansieringskilde --- finanszírozási rendszer --- source of financing --- finansieringsvillkor --- zdroj financování --- fonte de financiamento --- концепт за финансирање --- mechanismus financování --- finansavimo būdai --- source de financement --- μηχανισμός χρηματοδότησης --- finanční zdroje --- finansieringskälla --- rahoitusjärjestelyt --- Finanzierungssystem --- rahastamisallikas --- înțelegeri financiare --- sursă de finanțare --- Finanzierungsmodalitäten --- finančné dojednania --- modalidad de financiación --- meccanismo di finanziamento --- fuente de financiación --- finanční metody --- modalité de financement --- πηγή χρηματοδότησης --- operazione di finanziamento --- Finanzierungsquelle --- masa financimi --- όροι χρηματοδότησης --- strumento di finanziamento --- mécanisme de financement --- finansavimo šaltinis --- financing arrangements --- finansēšanas avots --- mecanismo de financiamento --- Finanzierungsmechanismus --- financieringsmethode --- systém financování --- mecanismo de financiación --- финансиски аранжман --- rahoituksen lähde --- zdroj financovania --- izvor financiranja --- finanszírozási mechanizmus --- modh maoinithe --- samhail eacnamaíoch --- sluachistiú


Book
Kostensoorten en btw : toewijzing van de btw op kosten in het kader van recht op aftrek van de voorbelasting
Author:
ISBN: 9789046610886 Year: 2021 Publisher: Antwerpen Maklu

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Abstract

Dit boek gaat over de toewijzing van directe en indirecte kosten in het kader van de btw-aftrek krachtens het gebruiks- en bestemmingsprincipe.In dit boek worden de soorten kosten dan ook geanalyseerd vanuit het standpunt van de aftrek van de voorbelasting. De btw op inkomende handelingen is immers maar aftrekbaar onder bepaalde voorwaarden. Centraal staan de begrippen “economische activiteit”, kosten die hiermee een “rechtstreeks en onmiddellijk verband vertonen”, “gemengde kosten” en “algemene kosten”.Aan de hand van een analyse van de rechtspraak van het Hof van Justitie en de rulingpraktijk worden deze begrippen omschreven en het recht op aftrek ook met voorbeelden geïllustreerd.Daarna worden de bijzondere financieringsbronnen (lidgelden, inbrengen, sponsoring, …) geanalyseerd bij gemengde btw-belastingplichtigen (vaak vzw’s) en hun invloed op het recht op aftrek.Bijzondere aandacht gaat ook naar de subsidies. In welke mate moet of kan er met subsidies rekening gehouden worden in het kader van de berekening van het recht op aftrek van de btw?

Keywords

economische activiteit --- algemene kosten --- BTW --- financieringswijze --- общи разходи --- shpenzime të përgjithshme --- режиски трошоци --- forchostas --- despesas gerais --- overheads --- Gemeinkosten --- yleiskustannukset --- γενικά έξοδα --- režijné náklady --- režijní náklady --- netiesioginiai kaštai --- spese generali --- generalomkostninger --- pieskaitāmās izmaksas --- режијски трошкови --- frais généraux --- režijski troškovi --- koszty pośrednie --- cheltuieli generale --- spejjeż ġenerali --- üldkulud --- gastos generales --- általános költségek --- režijski stroški --- indirekta kostnader --- cheltuieli de gestionare --- administratívne výdavky --- shpenzime argëtimi --- reklámköltségek --- έξοδα παραστάσεως --- förvaltningskostnader --- administrativni troškovi --- allmänna omkostnader --- pridėtinės išlaidos --- koszty ogólne --- running costs --- finanšu izdevumi --- административни разходи --- izklaides izdevumi --- spejjeż amministrattivi --- spejjeż finanzjarji --- frais de gestion --- Werbungskosten --- frais indirects --- finansinės išlaidos --- трошоци за репрезентација --- gastos administrativos --- cheltuieli indirecte --- financiële onkosten --- despesas administrativas --- administrative expenses --- costi amministrativi --- overhead cost --- финансиски трошоци --- reprezentančni stroški --- разходи за управление --- náklady na správu --- hallinnolliset kulut --- bendrosios išlaidos --- administrativa kostnader --- finansielle omkostninger --- gastos de gestión --- finansiella kostnader --- spejjeż żejda --- општи трошкови --- upravni stroški --- administratiekosten --- costi finanziari --- zusätzliche Kosten --- διοικητικά έξοδα --- frais de représentation --- forvaltningsudgifter --- troškovi režija --- cheltuieli de reprezentare --- administrationsudgifter --- трошкови управљања --- allgemeine Kosten --- despesas de representação --- administrationsomkostninger --- gastos financieros --- costi generali --- koszty zarządzania --- edustuskulut --- omkostnader --- entertainment expenses --- custos gerais --- pārvaldības izdevumi --- χρηματοοικονομικά έξοδα --- cheltuieli financiare --- všeobecná režie --- overhead --- koszty reprezentacji --- náklady na reprezentáciu --- finančné náklady --- splošni stroški --- gastos indirectos --- έξοδα διαχείρισης --- општи трошоци --- yleiskulut --- finanční náklady --- gastos regulares generales --- finančni stroški --- Verwaltungskosten --- представителни разходи --- spese generali di amministrazione --- beheerskosten --- Managementkosten --- oncost --- Finanzierungskosten --- despesas de gestão --- gastos de representación --- dépenses indirectes --- reprezentační výdaje --- γενικό κόστος --- spese di gestione --- koszty administrowania --- overheadkostnad --- spese indirette --- frais financiers --- hallintokulut --- fællesomkostninger --- spejjeż operattivi --- Repräsentationskosten --- representatiekosten --- kosto variabël --- spese di rappresentanza --- správní režie --- shpenzime financiare --- indirekte omkostninger --- rahoituskulut --- vispārējie izdevumi --- výdaje na reprezentaci --- representationskostnad --- reprezentációs költségek --- pieskaitāmie izdevumi --- тековни трошоци --- stroški upravljanja --- finantskulud --- OH-kostnader --- adminisztrációs költségek --- overheadkosten --- esinduskulud --- custos financeiros --- administratiivkulud --- финансијски трошкови --- административни трошоци --- reprezentacinės išlaidos --- финансови разходи --- jooksvad kulud --- general expenses --- driftsudgifter --- frais administratifs --- режийни разходи --- správní náklady --- netiesioginės išlaidos --- finanszírozási költségek --- opći troškovi --- financial expenses --- majandustegevus --- gazdasági tevékenység --- attività ekonomika --- taloudellinen toiminta --- привредна делатност --- actividad económica --- atividade económica --- economic activity --- οικονομική δραστηριότητα --- veprimtari ekonomike --- стопанска дејност --- attività economica --- ekonomická aktivita --- saimnieciskā darbība --- økonomisk aktivitet --- Wirtschaftstätigkeit --- ekonomisk verksamhet --- hospodárska činnosť --- ūkinė veikla --- activité économique --- activitate economică --- ekonomska djelatnost --- gospodarska dejavnost --- икономическа дейност --- działalność gospodarcza --- економска активност --- gospodarska djelatnost --- hospodářská činnost --- actividade económica --- rahastamismeetod --- финансов метод --- metodë financimi --- sposób finansowania --- modalitate de finanțare --- způsob financování --- metodu ta' finanzjament --- metóda financovania --- modo de financiamento --- rahoitusmuoto --- начин финансирања --- modo de financiación --- sistema di finanziamento --- način financiranja --- finansavimo metodas --- τρόπος χρηματοδότησης --- Finanzierungsart --- finansēšanas metode --- mode de financement --- financing method --- начин на финансирање --- finansieringssätt --- finansieringsmåde --- finanszírozási módszer --- modalità di finanziamento --- finansieringsmekanism --- finansieringsvilkår --- financieringsbron --- financieringsmechanisme --- burim financimi --- rahastamiskord --- modalidade de financiamento --- finansieringsmetode --- finanszírozási forrás --- fonte di finanziamento --- метод на финансирање --- finansēšanas kārtība --- finanční systém --- finanční řád --- finansieringskilde --- finanszírozási rendszer --- source of financing --- finansieringsvillkor --- zdroj financování --- fonte de financiamento --- концепт за финансирање --- mechanismus financování --- finansavimo būdai --- source de financement --- μηχανισμός χρηματοδότησης --- finanční zdroje --- finansieringskälla --- rahoitusjärjestelyt --- Finanzierungssystem --- rahastamisallikas --- înțelegeri financiare --- sursă de finanțare --- Finanzierungsmodalitäten --- finančné dojednania --- modalidad de financiación --- meccanismo di finanziamento --- fuente de financiación --- finanční metody --- modalité de financement --- πηγή χρηματοδότησης --- operazione di finanziamento --- Finanzierungsquelle --- masa financimi --- όροι χρηματοδότησης --- strumento di finanziamento --- mécanisme de financement --- finansavimo šaltinis --- financing arrangements --- finansēšanas avots --- mecanismo de financiamento --- Finanzierungsmechanismus --- financieringsmethode --- systém financování --- mecanismo de financiación --- финансиски аранжман --- rahoituksen lähde --- zdroj financovania --- izvor financiranja --- finanszírozási mechanizmus --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- Cáin Bhreisluacha --- 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 --- 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 --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- gníomhaíocht eacnamaíoch --- modh maoinithe --- Tax law --- Belgium --- forchostais


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Handboek lokale beslastingen
Authors: ---
ISBN: 9789048642489 9048642485 Year: 2021 Publisher: Brugge die Keure

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Abstract

Dit is de vijfde editie van het Handboek Lokale en Regionale Belastingen dat voor de eerste maal verscheen in 1998. Hoewel het absoluut de bedoeling was om een hernieuwde editie van het volledige handboek uit te geven, hebben de omvangrijke wijzigingen en vernieuwingen door - en naar aanleiding van - de 6de staatshervorming, evenals door de invoering van de zgn. Vlaamse Codex Fiscaliteit ertoe geleid dat dit niet mogelijk bleek.Er werd uiteindelijk beslist om het handboek in twee delen uit te geven, waarvan het eerste deel de lokale belastingen behandelt. Het deel dat betrekking heeft op de regionale belastingbevoegdheid en de capita selecta gewestbelastingen zal volgen.In dit eerste deel van het Handboek Lokale en Regionale Belastingen analyseert Miguel De Jonckheere de gemeentelijke en provinciale belastingbevoegdheid. Daarbij gaat hij vooreerst in op de oorsprong van de fiscale autonomie en het begrip belasting. Vervolgens behandelt hij de diverse beperkingen t.a.v. de belastingbevoegdheid, in het bijzonder deze op basis van de Grondwet, diverse wettelijke bepalingen, de algemene rechtsbeginselen en het administratief toezicht.Verder geeft hij een overzicht van de procedure inzake gemeentebelastingen. De theoretische concepten m.b.t. de lokale belastingbevoegdheid worden ten slotte geïllustreerd door tal van voorbeelden, opgenomen in een overzicht van rechtspraak over de periode 2010-2014.Bron : http://businessandeconomics.diekeure.be

Keywords

Tax law --- Belgium --- Fiscaliteit --- Procedure --- Belasting (fiscaal) --- Lokale belasting (fiscaal) --- 351.713 --- 439 Fiscaal recht --- financieringswijze --- lokale belasting --- fiscaliteit --- autonomie --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- αυτονομία --- självstyre --- автономија --- autonomy --- аутономија --- autonoomia --- autonómia --- územní samospráva --- Autonomie --- neamhspleáchas --- autonomia --- autonomija --- автономия --- avtonomija --- autonomía --- awtonomija --- autonomi --- samospráva --- regioninė autonomija --- regionális autonómia --- autonomi lokale --- regionálna autonómia --- regionalt självstyre --- vietinė savivalda --- teritoriālā autonomija --- obecní samospráva --- autonomie locale --- místní samospráva --- městská samospráva --- területi autonómia --- regionalna autonomija --- vlastní správa --- plaatselijke autonomie --- piirkondlik autonoomia --- autonomi rajonale --- autonomie régionale --- локална автономија --- autonomía regional --- autonomia regional --- örtliche Autonomie --- hjemmestyre --- gewestelijke autonomie --- регионална автономија --- alueellinen itsehallinto --- lokálna autonómia --- lokal autonomi --- lokalt självstyre --- paikallinen itsehallinto --- regionální samospráva --- územně samosprávné celky --- autogobierno --- önállóság --- autonomia locale --- autonomia local --- autonomía local --- autonomia regionale --- local autonomy --- lokalt selvstyre --- estatuto de autonomía --- regioninė savivalda --- lokale autonomie --- helyi autonómia --- kohalik autonoomia --- selvstyre --- regionalt selvstyre --- regional autonomi --- lokalna autonomija --- autonomie regională --- autonomie locală --- αυτονομία δήμων και κοινοτήτων --- správní autonomie --- regionale Autonomie --- vietējā autonomija --- vietinė autonomija --- regional autonomy --- regionale autonomie --- 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 --- lokal skatt --- местен данък --- imposta locale --- lokalni porez --- Gemeindesteuer --- lokalni davek --- impuesto local --- miestna daň --- kohalik maks --- impôt local --- helyi adó --- vietinis mokestis --- taksë vendore --- paikallinen vero --- cáin áitiúil --- podatek lokalny --- imposto local --- taxxa lokali --- δημοτικοί φόροι --- impozit local --- místní daň --- локален данок --- local tax --- локални порез --- lokal skat --- vietējais nodoklis --- regioniniai mokesčiai --- imposta comunale --- piirkondlik maks --- místní poplatky --- regionale skatteforhold --- lokale skatteforhold --- regionalt skatteuttag --- fiscalità locale --- regionálne zdanenie --- local taxation --- tatimtaksa rajonale --- reģionālais nodoklis --- tassa sui servizi comunali --- regionalno oporezivanje --- regional tax --- fiscalidad local --- općinski porez --- lokalt skatteuttag --- локално оданочување --- ILOR --- vietiniai mokesčiai --- fiscalidad municipal --- regionalni porez --- impozit regional --- helyi adózás --- paikallinen verotus --- impuesto regional --- miestne daňové poplatky --- regioninis mokestis --- kunnallisvero --- taxe foncière --- fiscalidade regional --- taxă regională --- örtliche Steuer --- fiscalidade local --- Landessteuer --- regional taxation --- tatim-taksa lokale --- φόροι περιφερειακής αυτοδιοίκησης --- taxe d'habitation --- regionální daň --- regionálna daň --- piirkondlik maksustamine --- lokale fiscaliteit --- lokalno oporezivanje --- impostos locais --- vietinė rinkliava --- kommuneskat --- prirez --- regionale fiscaliteit --- helyi adóztatás --- impuesto municipal --- landstingsskatt --- regional skatt --- fiscalità regionale --- taksë rajonale --- amtsskat --- fiscalité régionale --- imposto regional --- kohalik maksustamine --- imposta regionale --- fiscalité locale --- kunnallisverotus --- φόροι τοπικής αυτοδιοίκησης --- regional skat --- regionale belasting --- fiscalidad regional --- gradski porez --- kommunalskatt --- impôt régional --- rahastamismeetod --- финансов метод --- metodë financimi --- sposób finansowania --- modalitate de finanțare --- způsob financování --- metodu ta' finanzjament --- metóda financovania --- modo de financiamento --- rahoitusmuoto --- начин финансирања --- modo de financiación --- sistema di finanziamento --- način financiranja --- finansavimo metodas --- τρόπος χρηματοδότησης --- Finanzierungsart --- finansēšanas metode --- mode de financement --- financing method --- начин на финансирање --- finansieringssätt --- modh maoinithe --- finansieringsmåde --- finanszírozási módszer --- modalità di finanziamento --- finansieringsmekanism --- finansieringsvilkår --- financieringsbron --- financieringsmechanisme --- burim financimi --- rahastamiskord --- modalidade de financiamento --- finansieringsmetode --- finanszírozási forrás --- fonte di finanziamento --- метод на финансирање --- finansēšanas kārtība --- finanční systém --- finanční řád --- finansieringskilde --- finanszírozási rendszer --- source of financing --- finansieringsvillkor --- zdroj financování --- fonte de financiamento --- концепт за финансирање --- mechanismus financování --- finansavimo būdai --- source de financement --- μηχανισμός χρηματοδότησης --- finanční zdroje --- finansieringskälla --- rahoitusjärjestelyt --- Finanzierungssystem --- rahastamisallikas --- înțelegeri financiare --- sursă de finanțare --- Finanzierungsmodalitäten --- finančné dojednania --- modalidad de financiación --- meccanismo di finanziamento --- fuente de financiación --- finanční metody --- modalité de financement --- πηγή χρηματοδότησης --- operazione di finanziamento --- Finanzierungsquelle --- masa financimi --- όροι χρηματοδότησης --- strumento di finanziamento --- mécanisme de financement --- finansavimo šaltinis --- financing arrangements --- finansēšanas avots --- mecanismo de financiamento --- Finanzierungsmechanismus --- financieringsmethode --- systém financování --- mecanismo de financiación --- финансиски аранжман --- rahoituksen lähde --- zdroj financovania --- izvor financiranja --- finanszírozási mechanizmus --- Impôt local --- Droit --- Administration et procédure --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}. --- Belgique

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