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Samenvatting BTW & OVB

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2015/2016 Written for academic year
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Universiteit Leiden (UL)
Module
Btw en overdrachtsbelasting
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Samenvatting BTW & OVB voor het tentamen, inclusief alle arresten (geel gemarkeerd)

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Samenvatting BTW & Overdrachtsbelasting 2015-2016

Hoorcollege 1: Inleiding

Kenmerken Nederlandse omzetbelasting:
1. Meer-fasen-heffing: De belasting wordt in meerdere fasen geheven. Namelijk in de
route van het product.
2. Verbruiksbelasting: De belasting is een heffing ter zake van consumptief verbruik
van leveringen en diensten. Er wordt geheven over de particuliere consumptie.
3. Indirecte belasting: De belasting wordt niet geheven van de consument maar van
de ondernemer.
4. Algemene belasting: Alle consumptieve bestedingen worden belast.
5. Belasting over toegevoegde waarde (btw)  systeem van heffing.


Verschil een-fase heffing en meer-fasen-heffing:




Verschil directe belasting en indirecte belasting:




Systeem van heffing:

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Rechtsgeleerdheid
Uploaded on
May 19, 2016
Number of pages
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Written in
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Subjects

  • fiscaal recht
  • btw
  • ovk
  • overdrachtsbelasting
  • baii
  • tentamen
  • belasting toegevoegde waarde
  • universiteit leiden

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