Fiscaalrecht
Inhoud
Les 1 belastingen....................................................................................................................................5
Box 1...................................................................................................................................................5
Winst uit onderneming.......................................................................................................................5
Belastbare winst uit onderneming......................................................................................................5
Begrip onderneming:..........................................................................................................................5
Begrip ondernemer............................................................................................................................6
Art. 3.4............................................................................................................................................6
Art. 3.5............................................................................................................................................6
Ondernemerschap..............................................................................................................................6
Winst uit onderneming.......................................................................................................................6
Bepaling winst....................................................................................................................................6
Basisprincipes Winstbepaling.............................................................................................................6
Winst berekenen................................................................................................................................6
Vermogensvergelijking:..................................................................................................................6
Kapitaalontrekkingen..........................................................................................................................7
Art. 3.19..........................................................................................................................................7
Art. 3.20..........................................................................................................................................7
Kapitaalstorting..................................................................................................................................7
Waarderingsmethoden vermogensbestanddelen..............................................................................7
Bedrijfsmiddelen................................................................................................................................8
Vermogensetikettering.......................................................................................................................8
Soorten fiscale faciliteiten..................................................................................................................8
Investeringsaftrek:..........................................................................................................................8
Investeren:......................................................................................................................................8
Desinvesteringsbijtelling.....................................................................................................................9
Fiscale reserves...................................................................................................................................9
Herinvesteringsreserve.......................................................................................................................9
Les 2 Algemene wet inzake rijksbelastingen.........................................................................................10
Rijksbelasting....................................................................................................................................10
Woonplaats......................................................................................................................................10
Wetsartikelen belastingaanslag........................................................................................................10
Aangifte............................................................................................................................................10
, Verplichtingen bij aangifte................................................................................................................10
Aanslagbelastingen...........................................................................................................................11
Art 11 (komt altijd op tentame terug, altijd lidnoemen)...............................................................11
Belastingaanslag...........................................................................................................................11
Aangifte belasting.............................................................................................................................11
Naheffingsaanslag.........................................................................................................................12
Verplichtingen bij belastingheffing...............................................................................................12
Les 3 Wet op de Vennootschapsbelasting............................................................................................13
Winst uit onderneming:....................................................................................................................13
Tarief 2020........................................................................................................................................13
Belastingplichtig voor Vpb................................................................................................................13
In Nederland gevestigd.....................................................................................................................14
Genoemd in art. 2.1 wet Vpb (1)......................................................................................................14
Belastbaar bedrag (art. 7).................................................................................................................14
Fiscale winst.....................................................................................................................................14
Onttrekkingen...................................................................................................................................15
Aftrekbare bedragen (1)...................................................................................................................15
Deelnemingsvrijstelling art. 13 Vpb..................................................................................................15
Deelnemingsvrijstelling (2)...............................................................................................................15
Deelnemingsvrijstelling (3)...............................................................................................................15
Deelnemingsvrijstelling (4)...............................................................................................................15
Deelnemingsvrijstelling (5)...............................................................................................................16
Deelnemingsvrijstelling (6)...............................................................................................................16
Fusie en splitsing..............................................................................................................................16
Bedrijfsfusie art. 14 Vpb (1)..............................................................................................................16
Bedrijfsfusie art. 14 Vpb (2)..............................................................................................................17
Bedrijfsfusie (3).................................................................................................................................17
Fiscale eenheid art. 15 Vpb...............................................................................................................18
Fiscale eenheid art. 15 Vpb...............................................................................................................18
Fiscale eenheid.................................................................................................................................18
Voorwaarden aangaan fiscale eenheid (1).......................................................................................18
Voorwaarden aangaan fiscale eenheid (2).......................................................................................19
Les 4 omzetbelasting............................................................................................................................19
Omzetbelasting.................................................................................................................................19
Belastbare handelingen artikel 1......................................................................................................19
Begrip ondernemer (art 7-1 OB).......................................................................................................19
, Bedrijf...............................................................................................................................................19
Ieder.................................................................................................................................................19
Aftrek voorbelasting.........................................................................................................................19
Belastbare handeling........................................................................................................................20
(echte) levering van goederen..........................................................................................................20
(fictieve) levering van goederen.......................................................................................................20
Plaats van levering............................................................................................................................20
Uitzonderingen plaats van levering..................................................................................................20
Belastbare handeling........................................................................................................................20
Diensten (art 4).................................................................................................................................20
(fictieve) Diensten (art 4.2)...............................................................................................................21
Plaats van de dienst..........................................................................................................................21
Belastbare handeling........................................................................................................................21
Intracommunautaire verwervingen (ICV) (art. 17a-17h)..................................................................21
Begrippen.........................................................................................................................................21
Gevolgen ICV....................................................................................................................................21
Gevolgen ICV (voorbeeld).................................................................................................................21
Gevolgen ICV (nogmaals)..................................................................................................................22
Maatstaf van heffing (art 8)..............................................................................................................22
Tarief OB...........................................................................................................................................22
Tabel I...............................................................................................................................................22
Tabel II..............................................................................................................................................22
Loonheffing...........................................................................................................................................22
Karakter loonbelasting......................................................................................................................23
Loonbelasting...................................................................................................................................23
Begrip werknemer............................................................................................................................23
Dienstbetrekking..............................................................................................................................23
Inhoudingsplicht bij echte dienstbetrekkingen.................................................................................23
Loonbegrip in Wet LB (1)..................................................................................................................23
Loonbegrip in Wet LB (2)..................................................................................................................23
Waardering loon in nature...............................................................................................................24
Forfaitaire waarderingsnorm (1)......................................................................................................24
Forfaitaire waarderingsnorm (2)......................................................................................................24
Auto van de zaak..............................................................................................................................24
Eindheffing........................................................................................................................................24
Eindheffing........................................................................................................................................25
Inhoud
Les 1 belastingen....................................................................................................................................5
Box 1...................................................................................................................................................5
Winst uit onderneming.......................................................................................................................5
Belastbare winst uit onderneming......................................................................................................5
Begrip onderneming:..........................................................................................................................5
Begrip ondernemer............................................................................................................................6
Art. 3.4............................................................................................................................................6
Art. 3.5............................................................................................................................................6
Ondernemerschap..............................................................................................................................6
Winst uit onderneming.......................................................................................................................6
Bepaling winst....................................................................................................................................6
Basisprincipes Winstbepaling.............................................................................................................6
Winst berekenen................................................................................................................................6
Vermogensvergelijking:..................................................................................................................6
Kapitaalontrekkingen..........................................................................................................................7
Art. 3.19..........................................................................................................................................7
Art. 3.20..........................................................................................................................................7
Kapitaalstorting..................................................................................................................................7
Waarderingsmethoden vermogensbestanddelen..............................................................................7
Bedrijfsmiddelen................................................................................................................................8
Vermogensetikettering.......................................................................................................................8
Soorten fiscale faciliteiten..................................................................................................................8
Investeringsaftrek:..........................................................................................................................8
Investeren:......................................................................................................................................8
Desinvesteringsbijtelling.....................................................................................................................9
Fiscale reserves...................................................................................................................................9
Herinvesteringsreserve.......................................................................................................................9
Les 2 Algemene wet inzake rijksbelastingen.........................................................................................10
Rijksbelasting....................................................................................................................................10
Woonplaats......................................................................................................................................10
Wetsartikelen belastingaanslag........................................................................................................10
Aangifte............................................................................................................................................10
, Verplichtingen bij aangifte................................................................................................................10
Aanslagbelastingen...........................................................................................................................11
Art 11 (komt altijd op tentame terug, altijd lidnoemen)...............................................................11
Belastingaanslag...........................................................................................................................11
Aangifte belasting.............................................................................................................................11
Naheffingsaanslag.........................................................................................................................12
Verplichtingen bij belastingheffing...............................................................................................12
Les 3 Wet op de Vennootschapsbelasting............................................................................................13
Winst uit onderneming:....................................................................................................................13
Tarief 2020........................................................................................................................................13
Belastingplichtig voor Vpb................................................................................................................13
In Nederland gevestigd.....................................................................................................................14
Genoemd in art. 2.1 wet Vpb (1)......................................................................................................14
Belastbaar bedrag (art. 7).................................................................................................................14
Fiscale winst.....................................................................................................................................14
Onttrekkingen...................................................................................................................................15
Aftrekbare bedragen (1)...................................................................................................................15
Deelnemingsvrijstelling art. 13 Vpb..................................................................................................15
Deelnemingsvrijstelling (2)...............................................................................................................15
Deelnemingsvrijstelling (3)...............................................................................................................15
Deelnemingsvrijstelling (4)...............................................................................................................15
Deelnemingsvrijstelling (5)...............................................................................................................16
Deelnemingsvrijstelling (6)...............................................................................................................16
Fusie en splitsing..............................................................................................................................16
Bedrijfsfusie art. 14 Vpb (1)..............................................................................................................16
Bedrijfsfusie art. 14 Vpb (2)..............................................................................................................17
Bedrijfsfusie (3).................................................................................................................................17
Fiscale eenheid art. 15 Vpb...............................................................................................................18
Fiscale eenheid art. 15 Vpb...............................................................................................................18
Fiscale eenheid.................................................................................................................................18
Voorwaarden aangaan fiscale eenheid (1).......................................................................................18
Voorwaarden aangaan fiscale eenheid (2).......................................................................................19
Les 4 omzetbelasting............................................................................................................................19
Omzetbelasting.................................................................................................................................19
Belastbare handelingen artikel 1......................................................................................................19
Begrip ondernemer (art 7-1 OB).......................................................................................................19
, Bedrijf...............................................................................................................................................19
Ieder.................................................................................................................................................19
Aftrek voorbelasting.........................................................................................................................19
Belastbare handeling........................................................................................................................20
(echte) levering van goederen..........................................................................................................20
(fictieve) levering van goederen.......................................................................................................20
Plaats van levering............................................................................................................................20
Uitzonderingen plaats van levering..................................................................................................20
Belastbare handeling........................................................................................................................20
Diensten (art 4).................................................................................................................................20
(fictieve) Diensten (art 4.2)...............................................................................................................21
Plaats van de dienst..........................................................................................................................21
Belastbare handeling........................................................................................................................21
Intracommunautaire verwervingen (ICV) (art. 17a-17h)..................................................................21
Begrippen.........................................................................................................................................21
Gevolgen ICV....................................................................................................................................21
Gevolgen ICV (voorbeeld).................................................................................................................21
Gevolgen ICV (nogmaals)..................................................................................................................22
Maatstaf van heffing (art 8)..............................................................................................................22
Tarief OB...........................................................................................................................................22
Tabel I...............................................................................................................................................22
Tabel II..............................................................................................................................................22
Loonheffing...........................................................................................................................................22
Karakter loonbelasting......................................................................................................................23
Loonbelasting...................................................................................................................................23
Begrip werknemer............................................................................................................................23
Dienstbetrekking..............................................................................................................................23
Inhoudingsplicht bij echte dienstbetrekkingen.................................................................................23
Loonbegrip in Wet LB (1)..................................................................................................................23
Loonbegrip in Wet LB (2)..................................................................................................................23
Waardering loon in nature...............................................................................................................24
Forfaitaire waarderingsnorm (1)......................................................................................................24
Forfaitaire waarderingsnorm (2)......................................................................................................24
Auto van de zaak..............................................................................................................................24
Eindheffing........................................................................................................................................24
Eindheffing........................................................................................................................................25
