Samenvatting Indirecte
Belastingen
Inhoudsopgave
Week 1: Rode draad en overzicht van de colleges, EU beginselen en HvJ EU...................................................4
Verschil directe en indirecte belastingen.............................................................................................................4
Europese grondslag..............................................................................................................................................4
Bronnen relevant voor de BTW............................................................................................................................5
Beginselen............................................................................................................................................................6
Hof van justitie.....................................................................................................................................................6
Kenmerken Nederlandse omzetbelasting............................................................................................................7
Soorten consumptiebelasting...............................................................................................................................7
Systeem van heffing omzetbelasting...................................................................................................................7
Stappenplan omzetbelasting................................................................................................................................7
Week 2: De ondernemer als belastingplichtige...............................................................................................9
Ondernemerschap................................................................................................................................................9
Fiscale eenheid...................................................................................................................................................13
Overheid.............................................................................................................................................................14
Week 3: Belastbaar feit, maatstaf van heffing, verschuldigdheid en tarief....................................................16
Belastbaar feit....................................................................................................................................................16
Samengestelde prestaties..................................................................................................................................17
Voucher..............................................................................................................................................................18
Maatstaf van heffing (art. 8 Wet OB)................................................................................................................18
Verschuldigdheid................................................................................................................................................22
Tarieven..............................................................................................................................................................23
Week 4: Diensten......................................................................................................................................... 24
Diensten.............................................................................................................................................................24
Fictieve diensten (art. 4 lid 2 Wet OB)................................................................................................................24
Vergoeding.........................................................................................................................................................24
Doorbelasting van kosten..................................................................................................................................24
Plaats van dienst................................................................................................................................................25
Vaste inrichting..................................................................................................................................................26
Commissionairs en platforms.............................................................................................................................26
BUA (art. 16/16a Wet OB).................................................................................................................................27
Week 5: Levering van goederen................................................................................................................... 28
1
, Goederen............................................................................................................................................................28
Plaats van levering.............................................................................................................................................28
Week 6: Intracommunautaire leveringen en verwervingen, carrouselfraude................................................30
Geschiedenis.......................................................................................................................................................30
Intracommunautair B2C.....................................................................................................................................30
Opgaaf ICP..........................................................................................................................................................31
Intracommunautair B2B.....................................................................................................................................32
Overbrengen van eigen goederen naar andere lidstaat....................................................................................32
ABC-levering en ketentransacties......................................................................................................................34
Voorwaarden nultarief (art. 9 lid 2 sub b jo. Tabel II, post a.6).........................................................................35
Fiscaal vertegenwoordiger (art. 33g).................................................................................................................35
Administratieve verplichtingen ICT....................................................................................................................36
Carrouselfraude..................................................................................................................................................36
Verleggingsregeling...........................................................................................................................................38
Extra E-Commerce....................................................................................................................................... 40
Doel regels..........................................................................................................................................................40
Overzicht veranderingen....................................................................................................................................40
Afstandsverkopen...............................................................................................................................................40
Week 7 en 8: Vrijstellingen, aftrek en teruggaaf...........................................................................................44
Vrijstellingen.......................................................................................................................................................44
Aftrek..................................................................................................................................................................45
Week 9: Onroerend goed............................................................................................................................. 50
Btw OG stappenplan..........................................................................................................................................50
Samenloop OB en OVB.......................................................................................................................................51
Aftrek BTW.........................................................................................................................................................51
Transformatie.....................................................................................................................................................51
Verhuur...............................................................................................................................................................52
Artikel 4 lichaam................................................................................................................................................54
Week 10: Overdrachtsbelasting.................................................................................................................... 55
Belastbaar feit....................................................................................................................................................55
Verkrijger (art. 16 WBR).....................................................................................................................................55
Heffingsgrondslag..............................................................................................................................................55
Rechten van erfpacht en opstal.........................................................................................................................56
Tarief..................................................................................................................................................................56
Vrijstellingen.......................................................................................................................................................56
Week 11: Bijzondere regelingen en administratieve verplichtingen..............................................................57
2
, Kleineondernemersregeling (KOR)/OVOB..........................................................................................................57
Kasstelsel (voldoening naar ontvangsten).........................................................................................................58
Margeregeling (Tweedehands goederen)..........................................................................................................59
Reisbureauregeling............................................................................................................................................60
Factuurvereisten.................................................................................................................................................61
Administratieverplichtingen...............................................................................................................................62
Week 12 en 13: Toezicht.............................................................................................................................. 63
Ontwikkelingen in heffen belastingen................................................................................................................63
Toezicht..............................................................................................................................................................63
Risk management...............................................................................................................................................64
Tax assurance/TCF.............................................................................................................................................66
Horizontaal toezicht...........................................................................................................................................67
Inzet technologie................................................................................................................................................68
Fraude................................................................................................................................................................71
Fraudebestrijding...............................................................................................................................................71
Gegevensuitwisseling.........................................................................................................................................71
Week 14: Douane........................................................................................................................................ 74
Achtergrond douanerecht..................................................................................................................................74
Belastbaar feit....................................................................................................................................................75
Plaats van invoer................................................................................................................................................76
Maatstaf van heffing..........................................................................................................................................78
Vrijstellingen.......................................................................................................................................................79
Belastingschuldige..............................................................................................................................................79
Wijze van heffing................................................................................................................................................80
Aftrek..................................................................................................................................................................81
Uitvoer en BTW..................................................................................................................................................81
Week 15: EU Ontwikkelingen....................................................................................................................... 82
Richtlijn en verordeningen.................................................................................................................................82
BTW toekomst....................................................................................................................................................83
3
, Week 1: Rode draad en overzicht van de colleges, EU
beginselen en HvJ EU
Verschil directe en indirecte belastingen
Indirecte belastingen Directe belastingen
OECD (OESO) -> Tax imposed on certain OECD (OESO) -> Direct taxes are taxes imposed
transactions, goods or events. Examples include on income, capital gains and net worth. Gift tax,
VAT, sales tax, excise duties, stamp duty, death duties and property tax are also
services tax, registration duty and transaction considered direct taxes.
tax.
‘Onbezoldigde ontvanger’ zit tussen degene op Degene op wie de belasting drukt betaalt direct
wie belasting drukt en de staat. M.a.w. aan de staat
belastingen drukken op eindgebruiker, maar
betaalt niet direct aan de fiscus. Frustrerend
voor ondernemers, want administratie en als
fout dan boete.
Belastingen op transacties Belastingen op winst
Als iemand anders belastingen betaalt aan de Belasting die u zelf afdraagt aan de belasting
Belastingdienst, zijn dit indirecte belastingen. zijn directe belastingen. Bijvoorbeeld de
Die belasting is verwerkt in de prijs van inkomstenbelasting. Directe belastingen betaalt
producten en diensten. Daarom heet deze u over uw inkomen, winst en vermogen.
belasting ook wel kostprijsverhogende
belasting. Accijns is een voorbeeld van een
indirecte belasting. Zoals alcoholaccijns en
tabaksaccijns.
Omzetbelasting (btw), Accijns, Belastingen op Inkomstenbelasting, Loonbelasting,
personenauto's motorrijwielen (bpm), Vennootschapsbelasting, Dividendbelasting,
Motorrijtuigenbelasting (mrb), Belasting zware Erfbelasting, Schenkbelasting,
motorrijtuigen (bzm), Overdrachtsbelasting, Kansspelbelasting,
Assurantiebelasting, Verhuurderheffing, Vermogensrendementsheffing
Bankenbelasting, Milieubelasting,
Invoerbelasting, Uitvoeraangifte
Geen verdragsbescherming (verdragen ter Wel verdragsbescherming.
voorkoming van dubbele belastingen). Manier
waarop procederen tussen landen kan ook
verschillen bijv. Italië heeft digitale diensten
belasting als indirecte belasting gekwalificeerd.
Europese grondslag
Alle EU-landen zijn gebonden aan de BTW-richtlijn
Doel -> Harmonisatie
o = Gelijke heffing op binnenlandse en ingevoerde producten (neutraliteit)
Btw-stelsel niet gelijk, want lidstaten hebben bepaalde vrijheden
4
Belastingen
Inhoudsopgave
Week 1: Rode draad en overzicht van de colleges, EU beginselen en HvJ EU...................................................4
Verschil directe en indirecte belastingen.............................................................................................................4
Europese grondslag..............................................................................................................................................4
Bronnen relevant voor de BTW............................................................................................................................5
Beginselen............................................................................................................................................................6
Hof van justitie.....................................................................................................................................................6
Kenmerken Nederlandse omzetbelasting............................................................................................................7
Soorten consumptiebelasting...............................................................................................................................7
Systeem van heffing omzetbelasting...................................................................................................................7
Stappenplan omzetbelasting................................................................................................................................7
Week 2: De ondernemer als belastingplichtige...............................................................................................9
Ondernemerschap................................................................................................................................................9
Fiscale eenheid...................................................................................................................................................13
Overheid.............................................................................................................................................................14
Week 3: Belastbaar feit, maatstaf van heffing, verschuldigdheid en tarief....................................................16
Belastbaar feit....................................................................................................................................................16
Samengestelde prestaties..................................................................................................................................17
Voucher..............................................................................................................................................................18
Maatstaf van heffing (art. 8 Wet OB)................................................................................................................18
Verschuldigdheid................................................................................................................................................22
Tarieven..............................................................................................................................................................23
Week 4: Diensten......................................................................................................................................... 24
Diensten.............................................................................................................................................................24
Fictieve diensten (art. 4 lid 2 Wet OB)................................................................................................................24
Vergoeding.........................................................................................................................................................24
Doorbelasting van kosten..................................................................................................................................24
Plaats van dienst................................................................................................................................................25
Vaste inrichting..................................................................................................................................................26
Commissionairs en platforms.............................................................................................................................26
BUA (art. 16/16a Wet OB).................................................................................................................................27
Week 5: Levering van goederen................................................................................................................... 28
1
, Goederen............................................................................................................................................................28
Plaats van levering.............................................................................................................................................28
Week 6: Intracommunautaire leveringen en verwervingen, carrouselfraude................................................30
Geschiedenis.......................................................................................................................................................30
Intracommunautair B2C.....................................................................................................................................30
Opgaaf ICP..........................................................................................................................................................31
Intracommunautair B2B.....................................................................................................................................32
Overbrengen van eigen goederen naar andere lidstaat....................................................................................32
ABC-levering en ketentransacties......................................................................................................................34
Voorwaarden nultarief (art. 9 lid 2 sub b jo. Tabel II, post a.6).........................................................................35
Fiscaal vertegenwoordiger (art. 33g).................................................................................................................35
Administratieve verplichtingen ICT....................................................................................................................36
Carrouselfraude..................................................................................................................................................36
Verleggingsregeling...........................................................................................................................................38
Extra E-Commerce....................................................................................................................................... 40
Doel regels..........................................................................................................................................................40
Overzicht veranderingen....................................................................................................................................40
Afstandsverkopen...............................................................................................................................................40
Week 7 en 8: Vrijstellingen, aftrek en teruggaaf...........................................................................................44
Vrijstellingen.......................................................................................................................................................44
Aftrek..................................................................................................................................................................45
Week 9: Onroerend goed............................................................................................................................. 50
Btw OG stappenplan..........................................................................................................................................50
Samenloop OB en OVB.......................................................................................................................................51
Aftrek BTW.........................................................................................................................................................51
Transformatie.....................................................................................................................................................51
Verhuur...............................................................................................................................................................52
Artikel 4 lichaam................................................................................................................................................54
Week 10: Overdrachtsbelasting.................................................................................................................... 55
Belastbaar feit....................................................................................................................................................55
Verkrijger (art. 16 WBR).....................................................................................................................................55
Heffingsgrondslag..............................................................................................................................................55
Rechten van erfpacht en opstal.........................................................................................................................56
Tarief..................................................................................................................................................................56
Vrijstellingen.......................................................................................................................................................56
Week 11: Bijzondere regelingen en administratieve verplichtingen..............................................................57
2
, Kleineondernemersregeling (KOR)/OVOB..........................................................................................................57
Kasstelsel (voldoening naar ontvangsten).........................................................................................................58
Margeregeling (Tweedehands goederen)..........................................................................................................59
Reisbureauregeling............................................................................................................................................60
Factuurvereisten.................................................................................................................................................61
Administratieverplichtingen...............................................................................................................................62
Week 12 en 13: Toezicht.............................................................................................................................. 63
Ontwikkelingen in heffen belastingen................................................................................................................63
Toezicht..............................................................................................................................................................63
Risk management...............................................................................................................................................64
Tax assurance/TCF.............................................................................................................................................66
Horizontaal toezicht...........................................................................................................................................67
Inzet technologie................................................................................................................................................68
Fraude................................................................................................................................................................71
Fraudebestrijding...............................................................................................................................................71
Gegevensuitwisseling.........................................................................................................................................71
Week 14: Douane........................................................................................................................................ 74
Achtergrond douanerecht..................................................................................................................................74
Belastbaar feit....................................................................................................................................................75
Plaats van invoer................................................................................................................................................76
Maatstaf van heffing..........................................................................................................................................78
Vrijstellingen.......................................................................................................................................................79
Belastingschuldige..............................................................................................................................................79
Wijze van heffing................................................................................................................................................80
Aftrek..................................................................................................................................................................81
Uitvoer en BTW..................................................................................................................................................81
Week 15: EU Ontwikkelingen....................................................................................................................... 82
Richtlijn en verordeningen.................................................................................................................................82
BTW toekomst....................................................................................................................................................83
3
, Week 1: Rode draad en overzicht van de colleges, EU
beginselen en HvJ EU
Verschil directe en indirecte belastingen
Indirecte belastingen Directe belastingen
OECD (OESO) -> Tax imposed on certain OECD (OESO) -> Direct taxes are taxes imposed
transactions, goods or events. Examples include on income, capital gains and net worth. Gift tax,
VAT, sales tax, excise duties, stamp duty, death duties and property tax are also
services tax, registration duty and transaction considered direct taxes.
tax.
‘Onbezoldigde ontvanger’ zit tussen degene op Degene op wie de belasting drukt betaalt direct
wie belasting drukt en de staat. M.a.w. aan de staat
belastingen drukken op eindgebruiker, maar
betaalt niet direct aan de fiscus. Frustrerend
voor ondernemers, want administratie en als
fout dan boete.
Belastingen op transacties Belastingen op winst
Als iemand anders belastingen betaalt aan de Belasting die u zelf afdraagt aan de belasting
Belastingdienst, zijn dit indirecte belastingen. zijn directe belastingen. Bijvoorbeeld de
Die belasting is verwerkt in de prijs van inkomstenbelasting. Directe belastingen betaalt
producten en diensten. Daarom heet deze u over uw inkomen, winst en vermogen.
belasting ook wel kostprijsverhogende
belasting. Accijns is een voorbeeld van een
indirecte belasting. Zoals alcoholaccijns en
tabaksaccijns.
Omzetbelasting (btw), Accijns, Belastingen op Inkomstenbelasting, Loonbelasting,
personenauto's motorrijwielen (bpm), Vennootschapsbelasting, Dividendbelasting,
Motorrijtuigenbelasting (mrb), Belasting zware Erfbelasting, Schenkbelasting,
motorrijtuigen (bzm), Overdrachtsbelasting, Kansspelbelasting,
Assurantiebelasting, Verhuurderheffing, Vermogensrendementsheffing
Bankenbelasting, Milieubelasting,
Invoerbelasting, Uitvoeraangifte
Geen verdragsbescherming (verdragen ter Wel verdragsbescherming.
voorkoming van dubbele belastingen). Manier
waarop procederen tussen landen kan ook
verschillen bijv. Italië heeft digitale diensten
belasting als indirecte belasting gekwalificeerd.
Europese grondslag
Alle EU-landen zijn gebonden aan de BTW-richtlijn
Doel -> Harmonisatie
o = Gelijke heffing op binnenlandse en ingevoerde producten (neutraliteit)
Btw-stelsel niet gelijk, want lidstaten hebben bepaalde vrijheden
4
