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Summary

Samenvatting Vennootschapsbelasting

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Alle notities uit de les, aangevuld met extra informatie uit het boek. Perfect om te studeren. Dit document is gratis om als voorbeeld te dienen voor de inhoud

Institution
Universiteit Gent (UGent)
Course
Fiscaliteit










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Institution
Universiteit Gent (UGent)
Study
Toegepaste Economische Wetenschappen
Course
Fiscaliteit
All documents for this subject (9)

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Uploaded on
February 17, 2018
Number of pages
21
Written in
2016/2017
Type
Summary

Subjects

  • fiscaliteit
  • tew
  • ugent

Content preview

§ 3 vragen !
• Wie is eraan onderworpen?
• Hoe bepalen we het inkomen van een vennootschap?
• Wat is de tarifering in de vennootschapsbelasting?




1

,§ Art 179 WIB 92
• Fiscale doeleinden: vennootschap wordt gezien als entiteit die RP bezit,
Belgische zetel heeft en exploitatie voert
• Wetboek vennootschappen (gemeen recht): maatschap = vennootschap
>< wetboek inkomensbelasting (fiscaal recht): maatschap = geen
vennootschap (geen rechtspersoonlijkheid)
• VZW: altijd RP, Belgische zetel en er kunnen verrichtingen van
winstgevende aard zijn ook al is er geen winstoogmerk
è DUS vzw kan onderworpen worden aan vennootschapsbelasting !




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