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

fiscaliteit --- BTW-tarief --- bouwkosten --- stavebné náklady --- byggkostnad --- troškovi građenja --- costais foirgníochta --- κόστος κατασκευής κτιριακών έργων --- építési költségek --- stavební náklady --- rakennuskustannukset --- разходи за строителство --- koszty budowy --- statybos išlaidos --- costo di costruzione --- byggeomkostninger --- ehituskulud --- construction costs --- coste de la construcción --- Baukosten --- coût de la construction --- costuri de construcții --- gradbeni stroški --- трошкови изградње --- kosto ndërtimi --- kost ta’ kostruzzjoni --- трошоци за градба --- celtniecības izmaksas --- custo da construção --- градежно земјиште --- одобрение за градење --- индекс на трошоци во градежништвото --- građevinski troškovi --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Value-added tax --- Taxe à la valleur ajoutée --- Wrecking --- Démolition --- Building laws --- Construction --- Law and legislation --- Droit --- Law of real property --- Tax law --- Belgium --- Taxe à la valeur ajoutée