INLEIDING TOT FISCALITEIT
Schriftelijk: meerkeuzevragen + open vraag (15/5)
Leerstof: HB (lijst randnummers), slides en lesnota’s
Mee te nemen: Codex, rekenmachine, extra wetgeving
,Inhoud
DEEL I: Basisprincipes van het Belgisch fiscaal recht .................................................................. 5
1 Het begrip belasting............................................................................................................ 5
1.1 Definitie........................................................................................................................ 5
1.2 Functies van belastingen en fiscaal beleid ................................................................... 7
2 Grondregels van de belastingheffing .................................................................................. 7
2.1 Klassieke structuur van een belasting .......................................................................... 7
2.2 Grondwettelijke regels ................................................................................................. 8
2.3 Invloed internationaal & Europees recht ..................................................................... 9
2.4 Openbare orde ............................................................................................................. 9
2.5 Niet-retroactiviteit ..................................................................................................... 10
2.6 Dubbele belasting ...................................................................................................... 10
DEEL II: De inkomstenbelasting ................................................................................................ 11
Deel II.A. Inleiding ..................................................................................................................... 11
1 Indeling van de inkomstenbelasting ................................................................................. 11
2 Mate van onderwerping aan de inkomstenbelasting ....................................................... 11
Deel II.B. De personenbelasting ................................................................................................ 12
1 Indeling van de personenbelasting ................................................................................... 12
1.1 Algemene principes ................................................................................................... 12
1.2 De belastingplicht ...................................................................................................... 12
1.3 De grondslag van de personenbelasting .................................................................... 13
2 Onroerende inkomsten .................................................................................................... 14
2.1 De belastbare onroerende inkomsten ....................................................................... 14
2.2 Aftrekbare kosten ...................................................................................................... 16
2.3 Onroerende voorheffing ............................................................................................ 17
3 Roerende inkomsten ........................................................................................................ 17
3.1 Algemene principes ................................................................................................... 17
3.2 Categorieën van roerende inkomsten ....................................................................... 18
4 Beroepsinkomsten ............................................................................................................ 25
4.1 Algemene principes ................................................................................................... 25
4.2 Bezoldigingen ............................................................................................................. 26
4.3 De aftrekbare beroepskosten .................................................................................... 30
4.3.1 Werkelijke beroepskosten .................................................................................. 30
2
, 4.3.2 Forfaitaire beroepskosten .................................................................................. 33
4.3.3 Beroepsverliezen ................................................................................................ 34
5 Diverse inkomsten ............................................................................................................ 34
6 Berekening van de personenbelasting.............................................................................. 38
6.1 Berekening van de belastbare basis: aftrekbare bestedingen ................................... 38
6.2 Berekening van de belastbare basis: berekening belasting op GBI ............................ 38
6.3 Berekening van de belastbare basis: belastingvrije som ............................................ 39
6.4 Berekening van de belastbare basis: belastingverminderingen ................................. 39
6.5 Berekening van de belastbare basis: afzonderlijk belastbare inkomsten ................... 40
6.6 Berekening van de belastbare basis: gemeentebelasting .......................................... 40
7 Belastingontduiking vs. belastingontwijking ..................................................................... 40
7.1 Belastingontduiking ................................................................................................... 40
7.2 Belastingontwijking .................................................................................................... 41
8 Casus personenbelasting .................................................................................................. 42
Deel II.C. De vennootschapsbelasting ....................................................................................... 45
1 Kadering van de vennootschapsbelasting......................................................................... 45
1.1 Relevantie .................................................................................................................. 45
1.2 Hervorming van de vennootschapsbelasting ............................................................. 47
2 Toepassingsgebied ........................................................................................................... 47
2.1 Toepassingsvoorwaarden .......................................................................................... 47
2.2 Uitgesloten rechtspersonen ....................................................................................... 49
3 Belastbare grondslag ........................................................................................................ 50
3.1 Algemene beginselen ................................................................................................. 50
3.2 Overzicht: de dertien bewerkingen............................................................................ 53
4 De bewerkingen................................................................................................................ 53
4.1 Stap 1: bepaling van het fiscaal resultaat ................................................................... 53
4.2 Stap 2 & 3: opsplitsing binnenlands en buitenlands resultaat + andere vrijstellingen
61
4.3 Stap 4: definitief belaste inkomsten (DBI-regime) ..................................................... 61
4.4 Stap 8: notionele interestaftrek ................................................................................. 65
4.5 Stap 9: overgedragen DBI-aftrek ................................................................................ 67
4.6 Stap 11: overgedragen verliezen................................................................................ 67
5 Berekening van de vennootschapsbelasting..................................................................... 68
6 Casus vennootschapsbelasting ......................................................................................... 69
3
, DEEL III: De belasting over de toegevoegde waarde ................................................................ 73
1 Begrip & werking .............................................................................................................. 73
2 Belastingplichtigen ........................................................................................................... 74
2.1 De gewone belastingplichtige .................................................................................... 74
2.2 Niet-belastingplichtige rechtspersonen ..................................................................... 75
3 Belastbare handelingen .................................................................................................... 76
3.1 Levering van goederen ............................................................................................... 76
3.2 Verrichting van een dienst ......................................................................................... 79
3.3 Invoer van goederen .................................................................................................. 82
3.4 Intracommunautaire verwerving ............................................................................... 82
4 Grondslag en tarief ........................................................................................................... 83
4.1 Grondslag van de belasting ........................................................................................ 83
4.2 Tarief van de belasting ............................................................................................... 84
5 Vrijgestelde handelingen .................................................................................................. 84
5.1 Vrijstellingen zonder recht op aftrek ......................................................................... 84
5.2 Vrijstellingen met behoud van recht op aftrek .......................................................... 85
6 Aftrek van voorbelasting................................................................................................... 86
7 Herziening van de aftrek ................................................................................................... 86
4
Schriftelijk: meerkeuzevragen + open vraag (15/5)
Leerstof: HB (lijst randnummers), slides en lesnota’s
Mee te nemen: Codex, rekenmachine, extra wetgeving
,Inhoud
DEEL I: Basisprincipes van het Belgisch fiscaal recht .................................................................. 5
1 Het begrip belasting............................................................................................................ 5
1.1 Definitie........................................................................................................................ 5
1.2 Functies van belastingen en fiscaal beleid ................................................................... 7
2 Grondregels van de belastingheffing .................................................................................. 7
2.1 Klassieke structuur van een belasting .......................................................................... 7
2.2 Grondwettelijke regels ................................................................................................. 8
2.3 Invloed internationaal & Europees recht ..................................................................... 9
2.4 Openbare orde ............................................................................................................. 9
2.5 Niet-retroactiviteit ..................................................................................................... 10
2.6 Dubbele belasting ...................................................................................................... 10
DEEL II: De inkomstenbelasting ................................................................................................ 11
Deel II.A. Inleiding ..................................................................................................................... 11
1 Indeling van de inkomstenbelasting ................................................................................. 11
2 Mate van onderwerping aan de inkomstenbelasting ....................................................... 11
Deel II.B. De personenbelasting ................................................................................................ 12
1 Indeling van de personenbelasting ................................................................................... 12
1.1 Algemene principes ................................................................................................... 12
1.2 De belastingplicht ...................................................................................................... 12
1.3 De grondslag van de personenbelasting .................................................................... 13
2 Onroerende inkomsten .................................................................................................... 14
2.1 De belastbare onroerende inkomsten ....................................................................... 14
2.2 Aftrekbare kosten ...................................................................................................... 16
2.3 Onroerende voorheffing ............................................................................................ 17
3 Roerende inkomsten ........................................................................................................ 17
3.1 Algemene principes ................................................................................................... 17
3.2 Categorieën van roerende inkomsten ....................................................................... 18
4 Beroepsinkomsten ............................................................................................................ 25
4.1 Algemene principes ................................................................................................... 25
4.2 Bezoldigingen ............................................................................................................. 26
4.3 De aftrekbare beroepskosten .................................................................................... 30
4.3.1 Werkelijke beroepskosten .................................................................................. 30
2
, 4.3.2 Forfaitaire beroepskosten .................................................................................. 33
4.3.3 Beroepsverliezen ................................................................................................ 34
5 Diverse inkomsten ............................................................................................................ 34
6 Berekening van de personenbelasting.............................................................................. 38
6.1 Berekening van de belastbare basis: aftrekbare bestedingen ................................... 38
6.2 Berekening van de belastbare basis: berekening belasting op GBI ............................ 38
6.3 Berekening van de belastbare basis: belastingvrije som ............................................ 39
6.4 Berekening van de belastbare basis: belastingverminderingen ................................. 39
6.5 Berekening van de belastbare basis: afzonderlijk belastbare inkomsten ................... 40
6.6 Berekening van de belastbare basis: gemeentebelasting .......................................... 40
7 Belastingontduiking vs. belastingontwijking ..................................................................... 40
7.1 Belastingontduiking ................................................................................................... 40
7.2 Belastingontwijking .................................................................................................... 41
8 Casus personenbelasting .................................................................................................. 42
Deel II.C. De vennootschapsbelasting ....................................................................................... 45
1 Kadering van de vennootschapsbelasting......................................................................... 45
1.1 Relevantie .................................................................................................................. 45
1.2 Hervorming van de vennootschapsbelasting ............................................................. 47
2 Toepassingsgebied ........................................................................................................... 47
2.1 Toepassingsvoorwaarden .......................................................................................... 47
2.2 Uitgesloten rechtspersonen ....................................................................................... 49
3 Belastbare grondslag ........................................................................................................ 50
3.1 Algemene beginselen ................................................................................................. 50
3.2 Overzicht: de dertien bewerkingen............................................................................ 53
4 De bewerkingen................................................................................................................ 53
4.1 Stap 1: bepaling van het fiscaal resultaat ................................................................... 53
4.2 Stap 2 & 3: opsplitsing binnenlands en buitenlands resultaat + andere vrijstellingen
61
4.3 Stap 4: definitief belaste inkomsten (DBI-regime) ..................................................... 61
4.4 Stap 8: notionele interestaftrek ................................................................................. 65
4.5 Stap 9: overgedragen DBI-aftrek ................................................................................ 67
4.6 Stap 11: overgedragen verliezen................................................................................ 67
5 Berekening van de vennootschapsbelasting..................................................................... 68
6 Casus vennootschapsbelasting ......................................................................................... 69
3
, DEEL III: De belasting over de toegevoegde waarde ................................................................ 73
1 Begrip & werking .............................................................................................................. 73
2 Belastingplichtigen ........................................................................................................... 74
2.1 De gewone belastingplichtige .................................................................................... 74
2.2 Niet-belastingplichtige rechtspersonen ..................................................................... 75
3 Belastbare handelingen .................................................................................................... 76
3.1 Levering van goederen ............................................................................................... 76
3.2 Verrichting van een dienst ......................................................................................... 79
3.3 Invoer van goederen .................................................................................................. 82
3.4 Intracommunautaire verwerving ............................................................................... 82
4 Grondslag en tarief ........................................................................................................... 83
4.1 Grondslag van de belasting ........................................................................................ 83
4.2 Tarief van de belasting ............................................................................................... 84
5 Vrijgestelde handelingen .................................................................................................. 84
5.1 Vrijstellingen zonder recht op aftrek ......................................................................... 84
5.2 Vrijstellingen met behoud van recht op aftrek .......................................................... 85
6 Aftrek van voorbelasting................................................................................................... 86
7 Herziening van de aftrek ................................................................................................... 86
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