GRONDIGE STUDIE
VENNOOTSCHAPSBELASTING
EN BELGISCH
BOEKHOUDRECHT
,Inhoudsopgave
Inleiding & Bronnen Van Het Recht....................................................................................................................... 9
Inleiding Tot De Vennootschapsbelasting ............................................................................................................. 9
Bronnen Van De Vennootschapsbelasting ............................................................................................................ 9
Primaire Bronnen ............................................................................................................................................... 9
Soorten Primaire Bronnen.............................................................................................................................. 9
Soorten Initiatieven ....................................................................................................................................... 9
Aandachtspunten ........................................................................................................................................... 9
Procedure .................................................................................................................................................... 10
2 Groepen Alendementen ............................................................................................................................ 11
Parlementaire Voorbereidingen En Hun Waarde .......................................................................................... 11
De Grondwet En Het Belang Van Fiscale Wetgeving ..................................................................................... 11
Secundaire Bronnen ......................................................................................................................................... 11
Soorten Sec Bronnen ................................................................................................................................... 11
Jurisprudentie .............................................................................................................................................. 12
Tertiaire Bronnen ............................................................................................................................................. 12
Soorten Tertiaire Bronnen............................................................................................................................ 12
Extra ............................................................................................................................................................ 13
Belgisch Boekhoudrecht (Wer + Wvv) ................................................................................................................. 13
Wetboek Economisch Recht (Wer) ...................................................................................................................... 13
Definities (Boek I) ............................................................................................................................................. 13
Art 1 – Definities + Wie Is Onderneming ....................................................................................................... 13
Boekhouding & Boekhoudverplichtingen (Boek Iii Wer) .................................................................................... 14
Art Iii.82 – Wie Is Boekhoudplichtig? ............................................................................................................ 14
Art. Iii.83 — Basisprincipes Boekhouding...................................................................................................... 16
Art. Iii.84 — Dubbel Boekhouden ................................................................................................................. 17
Art. Iii.85 — Vereenvoudigde Boekhouding .................................................................................................. 19
Art Iii. 86 – Verantwoordingstukken Bijhouden ............................................................................................ 20
Art Iii. 87 – Verantwoording Van Boekingen ................................................................................................. 21
Art Iii. 88 – Verdere Regels Voor Boekhouding ............................................................................................. 21
Art Iii. 89 – Inventaris ................................................................................................................................... 21
Art Iii. 90 – Jaarrekening............................................................................................................................... 22
Art Iii 92 – Koninklijke Besluiten ................................................................................................................... 24
Art Iii 93 Wer – Cbn ...................................................................................................................................... 24
Correctie Van De Jaarrekening ......................................................................................................................... 24
Cassatie 12 Mei 1989: Correctie Kann Bij Vergissing ..................................................................................... 24
Cbn 2014/4: Poging Uitbreiding Vergissing ................................................................................................... 25
Cassatie 10 Maart 2016 (Basis Huidige Regels) ............................................................................................. 25
Rechtspraak Na Verwijzing Hvb Brussel 2/02/2021....................................................................................... 25
Cbn Advies 2020/12 Hoe Corrigeren............................................................................................................. 25
Wat Is Vergissing, Wat Is Beleid.................................................................................................................... 26
Gevolgen Van Correctie ............................................................................................................................... 26
1
, Consolidatieverplichting ................................................................................................................................... 27
Art 3.24: Gecosolideerde Jr .......................................................................................................................... 27
Art 3.25 – Vrijgesteld Geconsolideerd .......................................................................................................... 27
Art 3.76: Wie Geen Wettelijke Controle Geconsolideerde Jr ......................................................................... 27
Art 3.77: Controle Geconsolideerde Jr .......................................................................................................... 28
Art 3.78 – Verantwoordelijkheden Geconsolideerde Venn ........................................................................... 28
Wetboek Vennootschappen En Verenigingen (Wvv)........................................................................................... 29
Algemene Bepalingen ...................................................................................................................................... 29
Art 4:1 – De Maatschap ................................................................................................................................ 29
Art 1:2 – Vereniging ..................................................................................................................................... 29
Art 1:3 – Stichting ........................................................................................................................................ 29
Art 1:4 – Uitkeringen Verenigingen En Stichtingen ....................................................................................... 29
Art 1:5 – Venn Rechtspersoonlijkheid Of Niet + Aansprakelijkheid................................................................ 30
Art 1:7 – Feitelijke Vereniging – Verenigingen Met Rp .................................................................................. 31
Art 1:8 – Stichtingen Met Rp ........................................................................................................................ 31
Art 29 Wib: Venn Of Vereniging Zonder Rp................................................................................................... 31
Groottecriteria ................................................................................................................................................. 33
Art 1:24 – Drempels Kleine Venn, Groepen Beprkte Omvang ....................................................................... 33
Art 1:25 – Microvenn ................................................................................................................................... 35
Voorbeelden – Art 1:24 En 1:25 ................................................................................................................... 35
Art 1:28 – Kleine Vzw ................................................................................................................................... 41
Art 1:28 – Kleine Stuchtingen ....................................................................................................................... 41
Art 3.19 – Correctie Jr .................................................................................................................................. 41
Jaarrekening (Boek 3 Wvv).................................................................................................................................. 42
Structuur Van De Jaarrekening ........................................................................................................................... 42
Art 3:1 – Getrouw Beeld............................................................................................................................... 42
Art 3:2 – Jaarrekening .................................................................................................................................. 42
Art 3:3 – Balans ............................................................................................................................................ 43
Art 3.4 – Rekeningstelsel .............................................................................................................................. 44
Art 3.5: In Euro ............................................................................................................................................. 44
Art 3.1 – Bestuursorgaan (Jarrek & Inventaris) ............................................................................................. 44
Art 3.2 – Verkort Schema ............................................................................................................................. 45
Art 3.3 – Micro Venn .................................................................................................................................... 46
Art 3.4: Wie Wel/ Geen Jaarverslag Neerleggen ........................................................................................... 46
Art 3.6/1: Duurzaamheidsrapport ................................................................................................................ 46
Art 3.7 – Verslag Betalingen Overheid .......................................................................................................... 48
Art 3.8 – Cbcr Verslag ................................................................................................................................... 48
Art 3.9: Verlsag Inkomstenbelasting/ Tax Transparency Report .................................................................... 49
Art 3.10 – Neerlegging Jr Nbb....................................................................................................................... 49
Art 3.11 – Openbaarmaking Jr ...................................................................................................................... 49
Waarderingsregels En Algemene Boekhoudprincipes ....................................................................................... 50
Art 3:6 – Going Concern – Continuiteit - Discontinuiteit ............................................................................... 50
Art 3:7 – Afwijken Waarderingsregels Als Deze Geen Getrouw Beeld Geven ................................................ 50
Art 3:8 – Consisteniebeginsel ....................................................................................................................... 51
2
, Art 3:9 – Individueel Waarderen .................................................................................................................. 51
Art 3:10 – Voorzichtigheid, Oprechtheid, Goede Trouw ................................................................................ 51
Art 3:11 – Toerekeningsbeginsel – Matching In Jr ......................................................................................... 52
Cbn Advies 2012/17: Erkenning Opbrengsten En Kosten .............................................................................. 53
Cbn Advies 2013/12: Erkenning Opbrengsten En Kosten Intresten, Royaltys En Toewijzing Rsultaten In Vorm
Van Dividenden En Tantiemes En Opbrengsten Overeenstemmen Met Dividenden En Tantiemes ............... 56
Cbn Advies 2013/12 En 2012/17 Voorzichtigheidsprincipe ........................................................................... 58
Art 3:12 – Vaste Methode Omrekening Buitenlandse Valuta ........................................................................ 59
Macro Hedge ............................................................................................................................................... 60
Waarderingsregels Per Activacategorie .............................................................................................................. 60
Aanschaffingswaarde ...................................................................................................................................... 60
Art. 3.13 – Activa Waarderen Aanschaffingswaarde ..................................................................................... 60
Art. 3.14: Aanschaffingsprijs ......................................................................................................................... 61
Art. 3.15 – De Vervaardigingsprijs (Waartegen Je Het Zelf Maakt) ................................................................ 62
Art. 3.16: Wanneer Rente Op Leningen In Kostprijs Activa............................................................................ 63
Art. 3.17 – Inbrengwaarde ........................................................................................................................... 63
Pay Back Methode ....................................................................................................................................... 64
Art. 3.18: Goederen Verkregen Tegen Betaling Van Een Lijfrente ................................................................. 64
Art. 3.19 – Aw Van Deelnemingen Of Aandeel Ontvangen Als Vergoeding Voor Inbreng .............................. 65
Art. 3.20 – Ijzeren Voorraadsysteem ............................................................................................................ 65
Art. 3.21 – 4 Methodes Waardering ............................................................................................................. 66
Art. 3.22 – Uitzonderngen Bij 1e Toepassing Kb ............................................................................................ 68
Afschrijvingen En Waardeverminderingen ........................................................................................................ 68
Cbn Advies 2010/15: Afschrijvingsmethoden ............................................................................................... 69
Gewone Afschrijvingen ................................................................................................................................ 69
Aanvullende / Uitzonderlijke Afschrijvingen ................................................................................................. 69
Geherwaardeerde Activa ............................................................................................................................. 69
Lineair.......................................................................................................................................................... 70
Degressief .................................................................................................................................................... 70
Progressief ................................................................................................................................................... 70
Versnelde, Fiscaal Aanvaarde Methoden ...................................................................................................... 70
Art. 3.23 – Definitie Afschrijving En Waardevermindering ............................................................................ 70
Art. 3.24 – Afs & Waardv Voorzichtigheid, Oprechtheid, Goede Trouw......................................................... 72
Art. 3.25 – Afs & Waardv Specifiek ............................................................................................................... 73
Art. 3.26 – Afs & Waardv Stelselmatig - Consistentiebeginsel ....................................................................... 73
Art. 3.27 – Waardeverminderingen Niet Te Hoog - Terugnemen .................................................................. 73
Voorzieniningen ............................................................................................................................................... 74
Art. 3.28 – Soorten Voorzieningen, Wat Is Voorziening................................................................................. 74
Art. 3.29 – Voorzichtigheid, Oprechtheid, Goede Trouw ............................................................................... 75
Art. 3.30 – Voorz Individualiseren................................................................................................................. 75
Art. 3.31 – Voorz Stelselmatig ...................................................................................................................... 76
Art. 3.32 – Waarom Voorziening .................................................................................................................. 76
Art. 3.33 – Voorzieningen Niet Te Hoog........................................................................................................ 77
Herwaarderingseerwaarden ............................................................................................................................ 77
Cbn Advies 2011/14: Herwaarderingsmeerwaarden..................................................................................... 78
Art. 3.34 – Hwdm Individualisering............................................................................................................... 79
3
VENNOOTSCHAPSBELASTING
EN BELGISCH
BOEKHOUDRECHT
,Inhoudsopgave
Inleiding & Bronnen Van Het Recht....................................................................................................................... 9
Inleiding Tot De Vennootschapsbelasting ............................................................................................................. 9
Bronnen Van De Vennootschapsbelasting ............................................................................................................ 9
Primaire Bronnen ............................................................................................................................................... 9
Soorten Primaire Bronnen.............................................................................................................................. 9
Soorten Initiatieven ....................................................................................................................................... 9
Aandachtspunten ........................................................................................................................................... 9
Procedure .................................................................................................................................................... 10
2 Groepen Alendementen ............................................................................................................................ 11
Parlementaire Voorbereidingen En Hun Waarde .......................................................................................... 11
De Grondwet En Het Belang Van Fiscale Wetgeving ..................................................................................... 11
Secundaire Bronnen ......................................................................................................................................... 11
Soorten Sec Bronnen ................................................................................................................................... 11
Jurisprudentie .............................................................................................................................................. 12
Tertiaire Bronnen ............................................................................................................................................. 12
Soorten Tertiaire Bronnen............................................................................................................................ 12
Extra ............................................................................................................................................................ 13
Belgisch Boekhoudrecht (Wer + Wvv) ................................................................................................................. 13
Wetboek Economisch Recht (Wer) ...................................................................................................................... 13
Definities (Boek I) ............................................................................................................................................. 13
Art 1 – Definities + Wie Is Onderneming ....................................................................................................... 13
Boekhouding & Boekhoudverplichtingen (Boek Iii Wer) .................................................................................... 14
Art Iii.82 – Wie Is Boekhoudplichtig? ............................................................................................................ 14
Art. Iii.83 — Basisprincipes Boekhouding...................................................................................................... 16
Art. Iii.84 — Dubbel Boekhouden ................................................................................................................. 17
Art. Iii.85 — Vereenvoudigde Boekhouding .................................................................................................. 19
Art Iii. 86 – Verantwoordingstukken Bijhouden ............................................................................................ 20
Art Iii. 87 – Verantwoording Van Boekingen ................................................................................................. 21
Art Iii. 88 – Verdere Regels Voor Boekhouding ............................................................................................. 21
Art Iii. 89 – Inventaris ................................................................................................................................... 21
Art Iii. 90 – Jaarrekening............................................................................................................................... 22
Art Iii 92 – Koninklijke Besluiten ................................................................................................................... 24
Art Iii 93 Wer – Cbn ...................................................................................................................................... 24
Correctie Van De Jaarrekening ......................................................................................................................... 24
Cassatie 12 Mei 1989: Correctie Kann Bij Vergissing ..................................................................................... 24
Cbn 2014/4: Poging Uitbreiding Vergissing ................................................................................................... 25
Cassatie 10 Maart 2016 (Basis Huidige Regels) ............................................................................................. 25
Rechtspraak Na Verwijzing Hvb Brussel 2/02/2021....................................................................................... 25
Cbn Advies 2020/12 Hoe Corrigeren............................................................................................................. 25
Wat Is Vergissing, Wat Is Beleid.................................................................................................................... 26
Gevolgen Van Correctie ............................................................................................................................... 26
1
, Consolidatieverplichting ................................................................................................................................... 27
Art 3.24: Gecosolideerde Jr .......................................................................................................................... 27
Art 3.25 – Vrijgesteld Geconsolideerd .......................................................................................................... 27
Art 3.76: Wie Geen Wettelijke Controle Geconsolideerde Jr ......................................................................... 27
Art 3.77: Controle Geconsolideerde Jr .......................................................................................................... 28
Art 3.78 – Verantwoordelijkheden Geconsolideerde Venn ........................................................................... 28
Wetboek Vennootschappen En Verenigingen (Wvv)........................................................................................... 29
Algemene Bepalingen ...................................................................................................................................... 29
Art 4:1 – De Maatschap ................................................................................................................................ 29
Art 1:2 – Vereniging ..................................................................................................................................... 29
Art 1:3 – Stichting ........................................................................................................................................ 29
Art 1:4 – Uitkeringen Verenigingen En Stichtingen ....................................................................................... 29
Art 1:5 – Venn Rechtspersoonlijkheid Of Niet + Aansprakelijkheid................................................................ 30
Art 1:7 – Feitelijke Vereniging – Verenigingen Met Rp .................................................................................. 31
Art 1:8 – Stichtingen Met Rp ........................................................................................................................ 31
Art 29 Wib: Venn Of Vereniging Zonder Rp................................................................................................... 31
Groottecriteria ................................................................................................................................................. 33
Art 1:24 – Drempels Kleine Venn, Groepen Beprkte Omvang ....................................................................... 33
Art 1:25 – Microvenn ................................................................................................................................... 35
Voorbeelden – Art 1:24 En 1:25 ................................................................................................................... 35
Art 1:28 – Kleine Vzw ................................................................................................................................... 41
Art 1:28 – Kleine Stuchtingen ....................................................................................................................... 41
Art 3.19 – Correctie Jr .................................................................................................................................. 41
Jaarrekening (Boek 3 Wvv).................................................................................................................................. 42
Structuur Van De Jaarrekening ........................................................................................................................... 42
Art 3:1 – Getrouw Beeld............................................................................................................................... 42
Art 3:2 – Jaarrekening .................................................................................................................................. 42
Art 3:3 – Balans ............................................................................................................................................ 43
Art 3.4 – Rekeningstelsel .............................................................................................................................. 44
Art 3.5: In Euro ............................................................................................................................................. 44
Art 3.1 – Bestuursorgaan (Jarrek & Inventaris) ............................................................................................. 44
Art 3.2 – Verkort Schema ............................................................................................................................. 45
Art 3.3 – Micro Venn .................................................................................................................................... 46
Art 3.4: Wie Wel/ Geen Jaarverslag Neerleggen ........................................................................................... 46
Art 3.6/1: Duurzaamheidsrapport ................................................................................................................ 46
Art 3.7 – Verslag Betalingen Overheid .......................................................................................................... 48
Art 3.8 – Cbcr Verslag ................................................................................................................................... 48
Art 3.9: Verlsag Inkomstenbelasting/ Tax Transparency Report .................................................................... 49
Art 3.10 – Neerlegging Jr Nbb....................................................................................................................... 49
Art 3.11 – Openbaarmaking Jr ...................................................................................................................... 49
Waarderingsregels En Algemene Boekhoudprincipes ....................................................................................... 50
Art 3:6 – Going Concern – Continuiteit - Discontinuiteit ............................................................................... 50
Art 3:7 – Afwijken Waarderingsregels Als Deze Geen Getrouw Beeld Geven ................................................ 50
Art 3:8 – Consisteniebeginsel ....................................................................................................................... 51
2
, Art 3:9 – Individueel Waarderen .................................................................................................................. 51
Art 3:10 – Voorzichtigheid, Oprechtheid, Goede Trouw ................................................................................ 51
Art 3:11 – Toerekeningsbeginsel – Matching In Jr ......................................................................................... 52
Cbn Advies 2012/17: Erkenning Opbrengsten En Kosten .............................................................................. 53
Cbn Advies 2013/12: Erkenning Opbrengsten En Kosten Intresten, Royaltys En Toewijzing Rsultaten In Vorm
Van Dividenden En Tantiemes En Opbrengsten Overeenstemmen Met Dividenden En Tantiemes ............... 56
Cbn Advies 2013/12 En 2012/17 Voorzichtigheidsprincipe ........................................................................... 58
Art 3:12 – Vaste Methode Omrekening Buitenlandse Valuta ........................................................................ 59
Macro Hedge ............................................................................................................................................... 60
Waarderingsregels Per Activacategorie .............................................................................................................. 60
Aanschaffingswaarde ...................................................................................................................................... 60
Art. 3.13 – Activa Waarderen Aanschaffingswaarde ..................................................................................... 60
Art. 3.14: Aanschaffingsprijs ......................................................................................................................... 61
Art. 3.15 – De Vervaardigingsprijs (Waartegen Je Het Zelf Maakt) ................................................................ 62
Art. 3.16: Wanneer Rente Op Leningen In Kostprijs Activa............................................................................ 63
Art. 3.17 – Inbrengwaarde ........................................................................................................................... 63
Pay Back Methode ....................................................................................................................................... 64
Art. 3.18: Goederen Verkregen Tegen Betaling Van Een Lijfrente ................................................................. 64
Art. 3.19 – Aw Van Deelnemingen Of Aandeel Ontvangen Als Vergoeding Voor Inbreng .............................. 65
Art. 3.20 – Ijzeren Voorraadsysteem ............................................................................................................ 65
Art. 3.21 – 4 Methodes Waardering ............................................................................................................. 66
Art. 3.22 – Uitzonderngen Bij 1e Toepassing Kb ............................................................................................ 68
Afschrijvingen En Waardeverminderingen ........................................................................................................ 68
Cbn Advies 2010/15: Afschrijvingsmethoden ............................................................................................... 69
Gewone Afschrijvingen ................................................................................................................................ 69
Aanvullende / Uitzonderlijke Afschrijvingen ................................................................................................. 69
Geherwaardeerde Activa ............................................................................................................................. 69
Lineair.......................................................................................................................................................... 70
Degressief .................................................................................................................................................... 70
Progressief ................................................................................................................................................... 70
Versnelde, Fiscaal Aanvaarde Methoden ...................................................................................................... 70
Art. 3.23 – Definitie Afschrijving En Waardevermindering ............................................................................ 70
Art. 3.24 – Afs & Waardv Voorzichtigheid, Oprechtheid, Goede Trouw......................................................... 72
Art. 3.25 – Afs & Waardv Specifiek ............................................................................................................... 73
Art. 3.26 – Afs & Waardv Stelselmatig - Consistentiebeginsel ....................................................................... 73
Art. 3.27 – Waardeverminderingen Niet Te Hoog - Terugnemen .................................................................. 73
Voorzieniningen ............................................................................................................................................... 74
Art. 3.28 – Soorten Voorzieningen, Wat Is Voorziening................................................................................. 74
Art. 3.29 – Voorzichtigheid, Oprechtheid, Goede Trouw ............................................................................... 75
Art. 3.30 – Voorz Individualiseren................................................................................................................. 75
Art. 3.31 – Voorz Stelselmatig ...................................................................................................................... 76
Art. 3.32 – Waarom Voorziening .................................................................................................................. 76
Art. 3.33 – Voorzieningen Niet Te Hoog........................................................................................................ 77
Herwaarderingseerwaarden ............................................................................................................................ 77
Cbn Advies 2011/14: Herwaarderingsmeerwaarden..................................................................................... 78
Art. 3.34 – Hwdm Individualisering............................................................................................................... 79
3
