Listing 1 - 6 of 6 |
Sort by
|
Choose an application
Den Europæiske Union. --- Den Europæiske Union. --- skatter. --- skattepolitik. --- skattevæsen. --- afgifter. --- politik. --- beskatning. --- skatteret. --- EU-landene. --- Europa.
Choose an application
Dit werk betreft de problematiek van dubbele belasting en (dubbele) niet-belasting, zowel op nationaal als op internationaal vlak. De auteur onderzoekt in hoeverre het ne bis in idem-beginsel als algemeen rechtsbeginsel in het Belgisch belastingrecht oplossingen kan aanreiken. Het belang van de algemene rechtsbeginselen zijn in de huidige stand van het belastingrecht onderbelicht gebleven. Dit werk levert aldus een diepgaande bijdrage tot de erkenning en de werking van de algemene rechtsbeginselen in het Belgisch belastingrecht. Het uitgangspunt is de rechtstheorie van Ronald Dworkin. Na een diepgaand rechtstheoretisch onderzoek besluit de auteur dat het ne bis in idem-beginsel een algemeen rechtsbeginsel is in het Belgisch belastingrecht. Vervolgens onderzoekt de auteur de draagwijdte van het ne bis in idem-beginsel. Wanneer zijn dubbele belasting en (dubbele) niet-belasting verboden, dan wel toegelaten? Welke richtlijnen biedt dit beginsel aan de wetgever? Ten slotte wordt ook de afdwingbaarheid van dit beginsel voor de rechter onderzocht. Concrete voorbeelden uit de praktijk illustreren het rechtstheoretisch onderzoek.
fiscaal recht --- BPB1801 --- Droit fiscal --- Belgique --- Jurisprudence --- Administration fiscale --- STRADALEX --- 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 --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- mokesčių administratorius --- даночна управа --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- údaráis chánach --- administração fiscal --- tax authorities --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- cásdlí --- sodna praksa --- судска пракса --- case-law --- giurisprudenza --- jurisprudență --- съдебна практика --- судска практика --- każistika --- jurisprudência --- soudcovské právo --- Rechtsprechung --- prípadové právo --- pretsedendiõigus --- retspraksis --- jurisprudentie --- νομολογία --- orzecznictwo --- praktikë gjyqësore --- sudska praksa --- esetjog --- rättspraxis --- teismų praktika --- oikeuskäytäntö --- jurisprudencia --- tiesu prakse --- teismų teisė --- case law --- преседан --- precedents --- ítélkezési gyakorlat --- jurisprudencija --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- 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 --- droit fiscal --- Impôt --- Double imposition --- Principes généraux du droit --- Impôt sur le revenu --- Revenus étrangers --- Revenus étrangers
Choose an application
De toegenomen mogelijkheden van de fiscale administratie om grensoverschrijdend gegevens uit te wisselen voor het vestigen van de inkomstenbelastingen doen de vraag rijzen of de bescherming van de fundamentele rechten van de belastingplichtige nog wel voldoende kan worden gegarandeerd. In dit boek, de neerslag van zijn doctoraal proefschrift, verdedigt dr. Niels Diepvens de stelling dat het recht op privéleven in bepaalde gevallen vereist dat de belastingplichtige over procedurele waarborgen beschikt tijdens de procedure van grensoverschrijdende gegevensuitwisseling op verzoek. Het is dus van belang na te gaan in welke mate de efficiëntie van de strijd tegen grensoverschrijdende belastingontduiking en –ontwijking in evenwicht kan worden gebracht met de rechtsbescherming van de belastingplichtige. Diverse problemen zijn hieromtrent tijdens het onderzoek vastgesteld. Zo blijkt de belastingplichtige in veel gevallen zowel in de aangezochte als in de verzoekende staat tijdens en na de procedure van grensoverschrijdende gegevensuitwisseling op verzoek niet over adequate procedurele waarborgen te beschikken. Het werk is relevant voor de fiscale (geschillen)praktijk. Daarnaast is het van belang voor de overige actoren op het werkveld (fiscale Administratie, openbaar ministerie, …) die met deze materie in contact komen
International law --- Tax law --- Belgium --- BPB9999. --- STRADALEX --- BPB1808 --- Belgique --- Protection des données --- Administration fiscale --- mokesčių administratorius --- даночна управа --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- údarás fioscach --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- administração fiscal --- tax authorities --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- zaštita podataka --- tietosuoja --- ochrana údajov --- databeskyttelse --- protecția datelor --- adatvédelem --- përpunim i të dhënave --- Datenschutz --- varstvo podatkov --- protección de datos --- cosaint sonraí --- proteção dos dados --- uppgiftsskydd --- duomenų apsauga --- andmekaitse --- ochrona danych --- datu aizsardzība --- προστασία δεδομένων --- ochrana údajů --- gegevensbescherming --- защита на информация --- protezzjoni tad-data --- заштита на податоци --- data protection --- заштита података --- protezione dei dati --- Datensicherung --- varnost podatkov --- andmeturve --- ασφάλεια των δεδομένων --- zajištění dat --- dataskydd --- ochrana dat --- databeveiliging --- segurança de dados --- slándáil sonraí --- bezpečnost dat --- безбедност на податоци --- Datensicherheit --- data security --- datu drošība --- gegevensbeveiliging --- aineistoturvallisuus --- sigurnost podataka --- protecção dos dados --- sigurtà tad-data --- сигурност података --- datos protegidos --- sicurezza dei dati --- tietoturva --- zabezpečení údajů --- сигурност на данните --- sécurité des données --- bezpečnosť osobných údajov --- заштита на лични податоци --- bezpieczeństwo danych --- beveiliging van gegevens --- adatbiztonság --- zaštita informacija --- ochrana informací --- duomenų saugumas --- zabezpečení dat --- protezione dei dati personali --- securitate a datelor --- сигурност на податоци --- andmete turvalisus --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- 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 --- E-books --- Protection des données --- Theses --- Judicial assistance --- Tax administration and procedure --- Conflict of laws --- Impôt --- Divulgation d'informations --- Échange automatique d'informations fiscales --- Échange électronique d'information --- Administraion et procédure --- Coopération internationale --- údaráis chánach --- administration fiscale --- protection des données
Choose an application
Cooperative compliance is now recognized as an effective way of securing good tax compliance outcomes at both the national and international levels. National taxation authorities worldwide are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic.
Tax law --- fiscale controle --- samenwerking tussen ondernemingen --- belastingvlucht --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- skatteflykt --- seachaint cánach --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- évasion fiscale --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- samarbete mellan företag --- ettevõtetevaheline koostöö --- coopération interentreprises --- medzipodniková spolupráca --- cooperare între firme --- cooperazione tra imprese --- mezipodniková spolupráce --- medpodjetniško sodelovanje --- inter-company cooperation --- współpraca między przedsiębiorstwami --- vállalatközi együttműködés --- yritysten välinen yhteistyö --- zwischenbetriebliche Zusammenarbeit --- kooperazzjoni interkorporattiva --- сарадња међу предузећима --- bendrovių bendradarbiavimas --- cooperação entre empresas --- comhoibriú idir chuideachtaí --- διεπιχειρησιακή συνεργασία --- samarbejde mellem virksomheder --- соработка помеѓу трговски друштва --- uzņēmējsabiedrību savstarpējā sadarbība --- сътрудничество между предприятия --- bashkëpunim ndërmjet shoqërive tregtare --- cooperación interempresarial --- suradnja među društvima --- Üzleti Együttműködési Hálózat --- Európske združenie pre spoluprácu --- rapprochement des entreprises --- Ευρωπαϊκός Όμιλος Συνεργασίας --- rete di imprese --- cooperare în afaceri --- Uzņēmējdarbības sadarbības centrs --- überbetriebliche Zusammenarbeit --- bashkëpunim biznesi --- ettevõtjate koostöö --- association d'entreprises --- Kontoret för företagssamarbete --- poslovna mreža --- virksomhedsnet --- nätverk av företag --- réseau d'entreprises --- Unternehmenskooperation --- GEC --- Unternehmensvereinigung --- asociación de empresas --- συνεργασία μεταξύ επιχειρήσεων --- europæisk firmagruppe --- associazione di imprese --- europäische Kooperationsvereinigung --- Unternehmensnetz --- cooperation between undertakings --- соработка помеѓу претпријатија --- virksomhedssammenslutning --- Europos bendradarbiavimo grupė --- företagsnätverk --- деловна мрежа --- Üzleti Együttműködési Központ --- grup european de cooperare --- Eiropas sadarbības grupa --- προσέγγιση επιχειρήσεων --- centru de cooperare pentru afaceri --- Gruppo europeo di cooperazione --- Центар за деловна соработка --- Γραφείο Προσέγγισης Επιχειρήσεων --- rețea de companii --- rede de empresas --- bashkëpunim ndërmjet sipërmarrjeve --- business cooperation --- uzņēmējsabiedrību sadarbība --- podniková spolupráca --- Gabinete de Aproximação de Empresas --- cooperación entre empresas --- Grupo Europeu de Cooperação --- üzleti együttműködés --- Ärikoostöö Keskus --- Grupim Europian i Bashkëpunimit --- tilnærmelse mellem virksomheder --- ettevõtjate võrgustik --- Qendra e Bashkëpunimit të Biznesit --- rrjet biznesi --- Oficina de acercamiento de las empresas --- соработка помеѓу претприемачи --- vállalatok közötti együttműködés --- деловна соработка --- företagsförening --- business network --- Bureau voor toenadering tussen ondernemingen --- suradnja među poduzećima --- toenadering tussen ondernemingen --- verslo bendradarbiavimas --- Yritysten yhteistyökeskus --- spolupráca medzi podnikmi --- evropská podnikatelská síť --- raggruppamento di imprese --- Groupement européen de coopération --- koostöö ettevõtete vahel --- företagssamarbete --- įmonių tinklas --- evropská síť podnikatelských a inovačních center --- uzņēmumu sadarbība --- European Cooperation Grouping --- Centrum podnikovej spolupráce --- cooperação empresarial --- associação entre empresas --- uzņēmumu tīkls --- Kontoret for Virksomhedssamarbejde --- poduzetnička suradnja --- aproximação das empresas --- ένωση επιχειρήσεων --- ärikoostöö --- cooperare între întreprinderi --- δίκτυο επιχειρήσεων --- Verslo bendradarbiavimo centras --- nätverk för företag --- Euroopa Koostöörühm --- Business Cooperation Centre --- consorzio fra imprenditori --- Eвропска асоцијација на групи за соработка --- netwerk van ondernemingen --- įmonių bendradarbiavimas --- üzleti hálózat --- Bureau de rapprochement des entreprises --- yritysverkosto --- Steueraufsicht --- пореска инспекција --- controllo fiscale --- contrôle fiscal --- daňová kontrola --- φορολογικός έλεγχος --- skattekontroll --- kontrola podatkowa --- porezna inspekcija --- control fiscal --- mokesčių tikrinimas --- данъчна инспекция --- даночна инспекција --- davčni nadzor --- verotarkastus --- maksujärelevalve --- controlo fiscal --- iniúchadh cánach --- skattekontrol --- spezzjoni tat-taxxa --- kontroll tatimor --- tax inspection --- adóellenőrzés --- nodokļu inspekcija --- inspección fiscal --- inspector de Hacienda --- inspección financiera y tributaria --- adó- és pénzügyi ellenőrzés --- даночна ревизија --- inspector de tributos --- inspección tributaria --- cross-border cooperation --- revenue --- tax authorities --- mokesčių administratorius --- даночна управа --- administration fiscale --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- údaráis chánach --- administração fiscal --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- pajamos --- entrata --- Einnahme --- prihod --- výnos --- bevétel --- të ardhura --- ieņēmumi --- годишен приход --- inkomsten --- prejemek --- приход --- tulud --- příjem – platba --- indtægt --- încasări --- recette --- wpływy --- receita --- intäkt --- tulot --- ingreso --- έσοδα --- dħul --- árbevétel --- Ertrag --- tržba --- įplaukos --- годишен обрт --- comhar trasteorann --- coopération transfrontalière --- rajat ylittävä yhteistyö --- grenzüberschreitende Zusammenarbeit --- cooperazione transfrontaliera --- határokon átnyúló együttműködés --- piiriülene koostöö --- трансгранично сътрудничество --- kooperazzjoni transfruntiera --- cooperación transfronteriza --- прекугранична соработка --- pārrobežu sadarbība --- bashkëpunim ndërkufitar --- grensoverschrijdende samenwerking --- čezmejno sodelovanje --- přeshraniční spolupráce --- pasienio bendradarbiavimas --- prekogranična suradnja --- współpraca transgraniczna --- cooperação transfronteiriça --- cooperare transfrontalieră --- διαμεθοριακή συνεργασία --- cezhraničná spolupráca --- grænseoverskridende samarbejde --- прекогранична сарадња --- gränsöverskridande samarbete --- integración fronteriza --- hraniční integrace --- intégration frontalière --- trans-border cooperation --- pogranična suradnja --- grensoverschrijdende integratie --- погранична соработка --- prihraničná spolupráca --- međugranična suradnja --- gränsintegration --- rajatylittävä yhteistyö --- integrazione frontaliera --- grenzüberschreitende Integration --- integration mellem grænseområder --- διαμεθοριακή ολοκλήρωση --- příhraniční spolupráce --- integração transfronteiriça --- bendradarbiavimas per sieną --- integración transfronteriza --- ioncam --- Sociétés --- Entreprises multinationales --- Taxpayer compliance. --- Taxation --- Corporations --- International business enterprises --- Impôts. --- Impôts --- Coopération internationale. --- Law and legislation. --- Taxation.
Choose an application
National tax authorities can express their views in a variety of ways on how tax treaties should be interpreted. As a result, there are unilateral, bilateral and multilateral interpretive instruments that are not – or not necessarily – incorporated into an actual tax treaty, but are “extrinsic” to it. This book thoroughly analyses the legal status of extrinsic instruments under public international law in a critical, integrated and original manner, with the OECD Commentaries and Transfer Pricing Guidelines as central elements. Starting with a detailed historical evolution of model conventions and commentaries, the book empirically studies the OECD Commentaries and their interrelationship with other extrinsic instruments, relying on treaty practices in Belgium, the Netherlands and the United States. It then critically investigates the various methods and concepts offered by public international law to assess their impact on the interpretation of tax treaties.
publiek recht --- belastingovereenkomst --- transfer pricing --- OESO --- EBPO --- ECFE --- ΟΟΣΑ --- ESAO --- OCDE --- OCSE --- ОИСР --- ОЕЦД --- OECD --- Ekonomiskās sadarbības un attīstības organizācija --- Οργανισμός Ευρωπαϊκής Οικονομικής Συνεργασίας --- Organizacija za gospodarsko sodelovanje in razvoj --- Organizzazione per la cooperazione e lo sviluppo economici --- Organisation für wirtschaftliche Zusammenarbeit und Entwicklung --- Организация за икономическо сътрудничество и развитие --- Οργανισμός Οικονομικής Συνεργασίας και Ανάπτυξης --- Organisation for Economic Cooperation and Development --- An Eagraíocht um Chomhar Eacnamaíochta Eorp --- Organização de Cooperação e de Desenvolvimento Económico --- An Eagraíocht um Chomhar agus Forbairt Eacnamaíochta --- Organización Europea de Cooperación Económica --- OEEC --- Organizzazzjoni għal Kooperazzjoni u Żvilupp Ekonomiku --- Organizzazione europea di cooperazione economica --- Organisationen för europeiskt ekonomiskt samarbete --- Organisationen för ekonomiskt samarbete och utveckling --- Organización de Cooperación y Desarrollo Económicos --- Organisation für europäische wirtschaftliche Zusammenarbeit --- Organizace pro hospodářskou spolupráci a rozvoj --- OBEE --- Taloudellisen yhteistyön ja kehityksen järjestö --- Организација за привредну сарадњу и развој --- Organisationen for Økonomisk Samarbejde og Udvikling --- OEES --- Organisationen for Europæisk Økonomisk Samarbejde --- Organizata për Bashkëpunim Ekonomik Europian --- Organizata për Bashkëpunim Ekonomik dhe Zhvillim --- Organisation for European Economic Cooperation --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Majanduskoostöö ja Arengu Organisatsioon --- Organizația pentru Cooperare și Dezvoltare Economică --- Организација за економска соработка и развој --- Organização Europeia de Cooperação Económica --- OECE --- Organisation européenne de coopération économique --- ΟΕΟΣ --- Organizácia pre hospodársku spoluprácu a rozvoj --- Organisation de coopération et de développement économiques --- Organisatie voor Europese Economische Samenwerking --- Organizacja Współpracy Gospodarczej i Rozwoju --- Gazdasági Együttműködési és Fejlesztési Szervezet --- Ekonominio bendradarbiavimo ir plėtros organizacija --- Organizacija za ekonomsku suradnju i razvoj --- Transferpreis --- prezzi di trasferimento --- praghsáil aistrithe --- prezzar tat-trasferimenti --- transferkosten --- iekšējo cenu noteikšana --- трансферна цена --- pervedimo kainodara --- precio de transferencia --- överföringspris --- transferne cene --- πλασματική τιμολόγηση --- üleandehind --- transferové ceny --- custo de transferência --- cena transferowa --- transzferár --- цена на трансфер --- siirtohinta --- evaluarea prețului în vederea transferului --- prix de transfert --- cijena transfera --- çmime transferuese --- overførselsudgift --- účtování vnitropodnikových cen --- transfert prices --- transferní ceny --- tecnica dei prezzi di trasferimento --- вештачки трансфер на добивка --- iekšējo norēķinu izcenojumi --- trasferimento fittizio di utili --- precio de cesión --- трансфер на добивка --- átvitelre vonatkozó árképzés --- υπερτιμολόγηση --- transferna cijena --- nadhodnocování ceny transferu --- υποτιμολόγηση --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- comhaontú cánach --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- veřejné právo --- e drejtë publike --- javno pravo --- diritto pubblico --- avalik õigus --- δημόσιο δίκαιο --- publiskās tiesības --- julkisoikeus --- direito público --- dritt pubbliku --- offentlig rätt --- Derecho público --- offentlig ret --- public law --- viešoji teisė --- öffentliches Recht --- közjog --- dlí poiblí --- drept public --- јавно право --- verejné právo --- droit public --- prawo publiczne --- публично право --- Staatsrecht --- államjog --- tax authorities --- international law --- међународно право --- kansainvälinen oikeus --- nemzetközi jog --- droit international --- международно право --- internationaal recht --- rahvusvaheline õigus --- tarptautinė teisė --- direito internacional --- international ret --- διεθνές δίκαιο --- dritt internazzjonali --- internationales Recht --- меѓународно право --- međunarodno pravo --- internationell rätt --- diritto internazionale --- dlí idirnáisiúnta --- prawo międzynarodowe --- e drejtë ndërkombëtare --- Derecho internacional --- drept internațional --- medzinárodné právo --- mednarodno pravo --- starptautisko tiesību akti --- mezinárodní právo --- меѓународно процесно право --- меѓународна постапка --- internationale procedure --- меѓународни судови --- starptautiskās tiesības --- starptautisko tiesību normas --- procedura internazionale --- меѓународни договори --- internationales Prozessrecht --- internationales Prozeßrecht --- mokesčių administratorius --- даночна управа --- administration fiscale --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- údaráis chánach --- administração fiscal --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- Law of treaties --- Tax law
Choose an application
De toegenomen mogelijkheden van de fiscale administratie om informatie in te zamelen, zowel op het juridisch vlak (bv. toegenomen mogelijkheden om internationaal informatie uit te wisselen voor taxatiedoeleinden, verdere afzwakking van het bankgeheim) als op technologisch vlak doen de vraag rijzen hoe ver het recht op privéleven bij de inzameling van informatie door de fiscale administratie reikt. In dit boek, de neerslag van haar doctoraal proefschrift, verdedigt dr. Sylvie De Raedt de stelling dat wanneer het recht op privéleven wordt geschonden bij de informatie-inzameling door de fiscale administratie, deze informatie altijd van de bewijsvoering moet worden uitgesloten (wat bij een andere onregelmatigheid niet steeds het geval is). Het is dus van belang na te gaan hoe ver het privacyrecht bij de informatie-inzameling door de fiscale administratie reikt. Diverse problemen kunnen in dat kader worden vastgesteld. Zo blijkt het wetgevend kader onvoldoende voorzienbaar in de zin van de vereisten van artikel 8 EVRM en mist de informatie-inzameling transparantie, zoals voorgeschreven door het persoonsgegevensbeschermingsrecht. Het werk is relevant voor de fiscale (geschillen)praktijk. Maar vermits de mogelijkheden van de fiscale administratie om informatie in te zamelen soms gelijk lopen met de mogelijkheden van de sociale inspectie, de mededingingsautoriteiten of soms zelfs het openbaar ministerie, is het onderzoek ook relevant voor de rechtsbescherming bij informatieinzameling door om het even welke overheid. Dit interdisciplinair onderzoek geeft de fiscalist inzicht in het recht op privacy en het persoonsgegevensbeschermingsrecht. Het leert ook de privacyspecialist de gevolgen van de privacyregels voor de mogelijkheid van een overheid cq. de fiscale administratie om informatie in te zamelen. Hierbij wordt ook een eigen stelling over de fel gecontesteerde recente fiscale Antigoon-doctrine ontwikkeld.
Human rights --- Tax law --- Belgium --- Droit à la vie privée --- Droit fiscal --- Impôt --- Administration et procédure --- BPB9999. --- fiscale administraties --- informatie --- prive-leven --- Administrations fiscales. --- Information. --- Vie privee. --- STRADALEX --- Accès à l'information --- Protection de la vie privée --- Administration fiscale --- Belgique --- Données personnelles --- Protection des données --- Égalité de traitement --- BPB1801 --- vie privee --- information --- administrations fiscales --- Toegang tot de informatie --- Eerbiediging van het privé-leven --- Belastingadministratie --- België --- Persoonlijke gegevens --- Gegevensbescherming --- Gelijke behandeling --- E-books --- zaštita podataka --- tietosuoja --- ochrana údajov --- databeskyttelse --- protecția datelor --- adatvédelem --- përpunim i të dhënave --- Datenschutz --- varstvo podatkov --- protección de datos --- cosaint sonraí --- proteção dos dados --- uppgiftsskydd --- duomenų apsauga --- andmekaitse --- ochrona danych --- datu aizsardzība --- προστασία δεδομένων --- ochrana údajů --- gegevensbescherming --- защита на информация --- protezzjoni tad-data --- заштита на податоци --- data protection --- заштита података --- protezione dei dati --- Datensicherung --- varnost podatkov --- andmeturve --- ασφάλεια των δεδομένων --- zajištění dat --- dataskydd --- ochrana dat --- databeveiliging --- segurança de dados --- slándáil sonraí --- bezpečnost dat --- безбедност на податоци --- Datensicherheit --- data security --- datu drošība --- gegevensbeveiliging --- aineistoturvallisuus --- sigurnost podataka --- protecção dos dados --- sigurtà tad-data --- сигурност података --- datos protegidos --- sicurezza dei dati --- tietoturva --- zabezpečení údajů --- сигурност на данните --- sécurité des données --- bezpečnosť osobných údajov --- заштита на лични податоци --- bezpieczeństwo danych --- beveiliging van gegevens --- adatbiztonság --- zaštita informacija --- ochrana informací --- duomenų saugumas --- zabezpečení dat --- protezione dei dati personali --- securitate a datelor --- сигурност на податоци --- andmete turvalisus --- igualdade de tratamento --- еднаков третман --- rovnaké zaobchádzanie --- jednako postupanje --- enako obravnavanje --- ίση μεταχείριση --- egyenlő bánásmód --- võrdne kohtlemine --- equal treatment --- једнако поступање --- likabehandling --- равно третиране --- vienodas vertinimas --- parità di trattamento --- tratament egal pentru toți cetățenii --- vienāda attieksme --- ligebehandling --- rovné zacházení --- równość traktowania --- igualdad de trato --- Gleichbehandlung --- trattament indaqs --- yhdenvertainen kohtelu --- trajtim i barabartë --- gelijke behandeling --- jednaki tretman --- principle of equality --- desigualdad de trato --- līdztiesīgas iespējas --- principio de no discriminación --- lygios teisės --- gelijke kansen --- positiv diskriminering --- parimi i barazisë --- vienlīdzīga attieksme --- еднакво постапување --- nerovnoprávné postavení --- principio de igualdad --- princip rovnosti --- toelating op voet van gelijkheid --- égalité des droits --- rovnoprávné zacházení --- ίσες ευκαιρίες --- pozitív diszkrimináció --- omvänd diskriminering --- equal rights --- nejednako postupanje --- еднаков статус --- esélyegyenlőség --- shans i barabartë --- принцип на недискриминација --- еднакви можности --- θετική διάκριση --- discriminazione positiva --- lygi galimybė --- megkülönböztetés tilalma --- egalitate de șanse --- principiul nediscriminării --- égalité de chances --- rovná práva --- rovné postavení --- zásada nediskriminácie --- princip nediskriminacije --- discriminación positiva --- αρχή της ισότητας --- equal opportunity --- lika möjligheter --- igualdad de oportunidades --- rozdielne zaobchádzanie --- diskriminim pozitiv --- позитивна дискриминација --- vienādas iespējas --- të drejta të barabarta --- jogegyenlőség --- positiivne diskrimineerimine --- Chancengleichheit --- igualdade dos direitos --- positive discrimination --- lighed m.h.t. muligheder --- yhtäläiset mahdollisuudet --- jämlikhetsprincipen --- princípio da não-discriminação --- ebavõrdne kohtlemine --- еднакви права --- principio di non discriminazione --- parimi i mosdiskriminimit --- disparità di trattamento --- nevienlīdzīga attieksme --- pozitivna diskriminacija --- pozityvioji diskriminacija --- hátrányos megkülönböztetés --- principle of non-discrimination --- lygybės principas --- positive Diskriminierung --- Grundsatz der Nichtdiskriminierung --- nerovnoprávnost --- igualdad de derechos --- tasa-arvon periaate --- nediskriminēšanas princips --- võrdsuspõhimõte --- positieve discriminatie --- võrdsed võimalused --- principiul egalității --- discriminare pozitivă --- mittediskrimineerimise põhimõte --- discrimination positive --- igualdade de possibilidades --- pozitív megkülönböztetés --- megkülönböztetés --- egyenlőség alapelve --- inégalité de traitement --- nediskriminavimo principas --- discriminação positiva --- ίσα δικαιώματα --- integrim --- нееднаков третман --- zásada rovnoprávnosti --- positiv diskrimination --- mainstreaming --- άνιση μεταχείριση --- lighed m.h.t. beskæftigelse --- принцип на рамноправност --- uguaglianza di opportunità --- unequal treatment --- vienādas attieksmes princips --- positiv särbehandling --- negatív diszkrimináció --- nevienodas elgesys --- egalitate în drepturi --- ισότητα πρόσβασης --- integrering af ligestillingsaspektet --- princípio da igualdade --- jednaka prava --- vienādas tiesības --- ongelijke behandeling --- principen om icke-diskriminering --- rovnaké práva --- iespēju vienlīdzība --- rovnaké príležitosti --- ungleiche Behandlung --- epäoikeudenmukainen kohtelu --- olika behandling --- principio di parità --- rovný přístup --- stejné zacházení --- trajtim i pabarabartë --- pozitivní diskriminace --- yhtäläiset oikeudet --- syrjimättömyysperiaate --- positiivinen syrjintä --- diszkrimináció tilalma --- tratament inegal --- gelijke arbeidsmogelijkheden --- principe de non-discrimination --- једнак третман --- jednaka mogućnost --- принцип на еднаквост --- рамноправен третман --- oportunități egale --- uguaglianza di diritti --- αρχή της μη διάκρισης --- võrdõiguslikkus --- Gleichheitsgrundsatz --- lika rättigheter --- nerovný přístup --- lige rettigheder --- principe d'égalité --- gelijke rechten --- еднаков пристап --- dados pessoais --- date personale --- personal data --- személyes adatok --- persoonlijke gegevens --- osobní údaje --- dati personali --- henkilötiedot --- лични податоци --- dane osobowe --- personoplysninger --- asmens duomenys --- isikuandmed --- osobni podaci --- të dhëna personale --- προσωπικά στοιχεία --- osebni podatki --- лични данни --- osobné údaje --- datos personales --- personuppgifter --- personas dati --- persönliche Daten --- data personali --- лични подаци --- matični broj --- osobní data --- JMBG --- osobno ime --- personální údaje --- OIB --- osobni identifikacijski broj --- persondata --- personálie --- asmeniniai duomenys --- Bélgica --- Belgija --- 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 --- mokesčių administratorius --- даночна управа --- daňové orgány --- adóhatóságok --- awtoritajiet tat-taxxa --- belastingadministratie --- οικονομική εφορία --- maksude haldamine --- administración fiscal --- autoritete tatimore --- organ podatkowy --- údarás fioscach --- nodokļu iestādes --- пореска управа --- Steuerverwaltung --- porezne vlasti --- skattemyndighet --- данъчна администрация --- administração fiscal --- tax authorities --- administrație fiscală --- davčna uprava --- verohallinto --- skattevæsen --- amministrazione fiscale --- даночна администрација --- Finanzamt --- Steuerbehörde --- daňové řízení --- sisetulu --- valstybinė mokesčių inspekcija --- contrôleur des contributions --- fiscus --- inspecteur des impôts --- fisco --- finanční úřad --- skattemyndigheder --- štátny príjem z daní a poplatkov --- Fiskus --- finanční správa --- maksuinspektor --- nodokļu inspektors --- inland revenue --- ligningsmand --- správce daně --- daňový úřad --- adóellenőr --- mokesčių inspekcija --- belastinginspecteur --- skatteadministration --- ispettore fiscale --- auditor de contribuições --- APEH --- porezna uprava --- nodokļu institūcijas --- mokesčių inspektorius --- УЈП --- skatteinspektør --- uppbördsnämnd --- Steuerbeamter --- inspektor tatimor --- porezni inspektor --- veroista ja maksuista kertyvät valtion tulot --- Steuerprüfer --- daňový inšpektor --- pénzügyőr --- tax inspector --- fisc --- berní správa --- porezni organi --- organet e fiskut --- εφορία --- οικονομικός έφορος --- verotarkastaja --- porezne službe --- Управа за јавни приходи --- даночен инспектор --- iekšzemes nodevas --- inspector fiscal --- lokal skattemyndighet --- privatumo apsauga --- beskyttelse af privatlivet --- varstvo zasebnosti --- eraelu puutumatuse kaitse --- Schutz der Privatsphäre --- заштита на приватноста --- protezione della vita privata --- заштита приватности --- ochrana soukromí --- proteção da vida privada --- protection of privacy --- privatlivets helgd --- privātās dzīves aizsardzība --- protección de la vida privada --- προστασία της ιδιωτικής ζωής --- a magánélet védelme --- ochrana súkromia --- prawo do prywatności --- неприкосновеност на частен живот --- yksityisyyden suoja --- mbrojtja e jetës private --- zaštita privatnosti --- eerbiediging van het privé-leven --- protezzjoni tal-privatezza --- protecția vieții private --- Recht auf Respektierung der Privatsphäre --- тајност на писмата --- teisė į privatumą --- diritto della vita privata --- derecho a la intimidad --- tutela della vita privata --- a magán- és családi élet tiszteletben tartásához való jog --- právo na súkromie --- ochrana soukromého a rodinného života --- recht op privacy --- δικαίωμα σεβασμού της ιδιωτικής ζωής --- dreptul la respectatrea viații private --- õigus eraelu puutumatusele --- ret til privatliv --- right to privacy --- rätt till privatliv --- direito ao respeito da vida privada --- tiesības uz privāto dzīvi --- pravo na privatnost --- oikeus yksityisyyteen --- e drejtë për jetë private --- интегритет на личноста --- право на приватност --- právo na soukromí --- protecção da vida privada --- recht op privé-leven --- droit au respect de la vie privée --- derecho al honor --- rispetto della vita privata --- prístup k informáciám --- pristup informacijama --- acceso a la información --- Informationszugang --- info kättesaadavus --- accesso all'informazione --- információkhoz való hozzáférés --- prieiga prie informacijos --- пристап до информации --- acesso à informação --- zpřístupňování informací --- dostęp do informacji --- adgang til information --- acces la informație --- pieeja informācijai --- достъп до информация --- toegang tot de informatie --- πρόσβαση στην πληροφορία --- tietojen saatavuus --- tillgång till information --- приступ информацијама --- access to information --- akses në informacion --- aċċess għall-informazzjoni --- dostop do informacij --- free movement of information --- circulación de la información --- slobodný pohyb informácií --- проток на информации --- információk szabad áramlása --- pohyb informace --- Informationsfluss --- tietojen vapaa liikkuvuus --- κυκλοφορία των πληροφοριών --- informație publică --- nyilvános információk --- teabe vaba liikumine --- közérdekű információk --- Information der Öffentlichkeit --- informação do público --- julkiset tiedot --- public information --- avalik teave --- nevaržomas informacijos judėjimas --- javna informacija --- slobodan pristup informacijama --- informacijos prieinamumas --- circulatie van informatie --- circolazione delle informazioni --- információk szabad mozgása --- slobodno širenje informacija --- viešoji informacija --- qarkullim i lirë i informacionit --- veřejná informace --- pristup podacima --- trasmissione delle informazioni --- laisvas informacijos judėjimas --- informācijas brīva aprite --- publiska informācija --- слободен пристап до информации --- circulation de l'information --- libera circulație a informației --- слободно ширење информации --- informim publik --- circulação da informação --- verejné informácie --- sonraí pearsanta --- údaráis chánach --- cosaint príobháideachais --- an chóir chomhionann --- rochtain ar fhaisnéis --- Égalité de traitement --- Accès à l'information --- Protection de la vie privée --- Données personnelles --- Protection des données --- administration fiscale --- Administration et procédure --- Droit à la vie privée --- Impôt
Listing 1 - 6 of 6 |
Sort by
|