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Lesnotities 'Fiscaal handhavingsrecht en procedure'

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Dit is een samenvatting van het vak Fiscale procedure, gedoceerd door Prof. Maus in de richting Rechten (afstudeerrichting Fiscaliteit). Het is geschreven o.b.v. de lessen en aangevuld met de powerpoints. Het is zeer volledig en zeker genoeg om te slagen. Ik behaalde hiermee een 14/20. Succes!

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  • May 26, 2021
  • 190
  • 2020/2021
  • Class notes
  • Michel maus
  • All classes

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FISCAAL PROCEDURE- EN HANDHAVINGSRECHT

We gaan 5 delen overlopen: een algemeen deel, taxatieprocedure, geschillenprocedure, invordering,
fiscaal strafrecht.
- Deel 1 algemeen
- Deel 2 taxatieprocedure: regels die de fiscale administratie moet volgen om tot een taxatie te
komen. Van aangifte tot fiscale controle tot de eigenlijk taxatie.
- Deel 3 geschillenprocedure: wat gebeurt er als de belastingplichtige niet akkoord is met de wijze
waarop de fiscus is overgegaan tot het belasten? Wat kunnen ze doen om taxatie te betwisten?
- Deel 4 invordering: bespreken wat de fiscus aan dwangmaatregelen kan nemen wanneer blijkt
dat de belastingplichtige niet vrijwillig overgaat tot betalen van de belasting.
- Deel 5 fiscaal strafrecht: sanctionering. Wat als mensen zich niet houden aan de fiscale regels,
al dan niet door middel van fraude? Welke sanctioneringsmogelijkheden heeft de fiscus dan om
tot bestraffing over te gaan? Wat als de zaken voor de strafrechtbank komen? Welke strafmaat
staat er op fiscale fraude?

We gaan het horizontaal en verticaal bekijken
- Horizontaal: de fiscale procedure overlopen voor verschillende types belastingen. Er is geen
éénvormige procedure van toepassing op alle soorten belasting. Kan betekenen dat de fiscale
procedure afwijkt van belasting tot belasting.
- Verticaal: per beleidsniveau dezelfde oefening maken, een overzicht geven van de
procedureregels die op de verschillende beleidsniveaus van toepassing zijn.




1

,Inhoudsopgave
FISCAAL PROCEDURE- EN HANDHAVINGSRECHT ............................................................................................................. 1

DEEL 1 ALGEMEEN ....................................................................................................................................................... 5

1. Algemene fiscale procedureregels ................................................................................................................................ 5

2. Beginselen van behoorlijk bestuur ................................................................................................................................ 6
2.1 Het redelijkheidsbeginsel en het verbod op willekeur ................................................................................................. 6
2.2 Rechten van verdediging: hoor- en inzagerecht .......................................................................................................... 9
2.3 Motiveringsverplichting ............................................................................................................................................. 13
2.4 Zorgvuldigheidsbeginsel ............................................................................................................................................. 14
2.5 Fair-play beginsel ....................................................................................................................................................... 16
2.6 Verbod van machtsafwending.................................................................................................................................... 18
2.7 Rechtszekerheids- en vertrouwensbeginsel ............................................................................................................... 20
2.7 Gelijkheidsbeginsel..................................................................................................................................................... 25

3. Niet respecteren van beginselen van behoorlijk bestuur ............................................................................................. 26
3.1 Bij de fiscale controle ................................................................................................................................................. 26
3.2 Op andere niveaus / andere fasen ............................................................................................................................. 31

4. Mogelijke examenvragen ............................................................................................................................................ 33

DEEL 2 Taxatieprocedure ............................................................................................................................................ 34

1. De fiscale aangifte....................................................................................................................................................... 34
1.1 Algemeen ................................................................................................................................................................... 34
1.2 De aangifte in de inkomstenbelasting ........................................................................................................................ 36
1.3 De aangifte in de BTW ................................................................................................................................................ 46
1.4 De aangifte in de registratierechten .......................................................................................................................... 50
1.5 De aangifte in de successierechten ............................................................................................................................ 50
1.6 De aangifte in de regionale belastingen ..................................................................................................................... 50
1.7 De aangifte in de lokale belastingen .......................................................................................................................... 51

2. De fiscale controle ....................................................................................................................................................... 51
2.1 Algemeen ................................................................................................................................................................... 51
2.2 Basisregels voor fiscale controle ................................................................................................................................ 52
2.3 Overzicht onderzoeksmachten in de Inkomstenbelastingen ..................................................................................... 57
2.4 Relatie tussen het fiscaal onderzoek en bankgeheim ................................................................................................ 77
2.5 Relatie tussen het fiscaal onderzoek en beroepsgeheim ........................................................................................... 80
2.6 Onderzoeksmachten in de BTW ................................................................................................................................. 81
2.7 Onderzoeksmachten in de registratierechten............................................................................................................ 82
2.8 Onderzoeksmachten in de successierechten ............................................................................................................. 82
2.9 Onderzoeksmachten in de regionale belastingen ...................................................................................................... 83
2.10 Onderzoeksmachten in de lokale belastingen.......................................................................................................... 83

3. Fiscale bewijsmiddelen ................................................................................................................................................ 84
3.1 Principiële bewijslast bij de fiscus .............................................................................................................................. 84
3.2 De bewijsmiddelen in de inkomstenbelasting ............................................................................................................ 86
3.3 De bewijsmiddelen in de BTW.................................................................................................................................... 99
3.4 De bewijsmiddelen inzake registratierechten .......................................................................................................... 100
3.5 De bewijsmiddelen inzake successierechten ........................................................................................................... 101
3.6 De bewijsmiddelen inzake lokale en regionale belastingen ..................................................................................... 102

4. De taxatie – de aanslagprocedure ............................................................................................................................ 103
4.1 De procedure van wijziging van aanslag (art. 346 WIB92) ....................................................................................... 103
4.2 Procedure van aanslag van rechtswege (art. 351 WIB92) ........................................................................................ 107
4.3 Aanslagtermijnen ..................................................................................................................................................... 109



2

, 4.5 Aanslagbiljet ............................................................................................................................................................. 119
4.6 Aanslagprocedure in BTW ........................................................................................................................................ 119
4.7 De aanslagprocedure in registratie- en successierechten........................................................................................ 121
4.8 De aanslagprocedure in de lokale en regionale belastingen .................................................................................... 121

5. Mogelijke examenvragen .......................................................................................................................................... 123

6. De fiscale sanctionering ................................................................................................................................................... 126
6.1 Wie kan sancties invoeren?...................................................................................................................................... 126
6.2 Wie kan sancties opleggen? ..................................................................................................................................... 127
6.3 Formele vereisten bij de administratieve sanctionering .......................................................................................... 128
6.4 Materiële vereisten bij de administratieve sanctionering ........................................................................................ 129
6.5 Matigen en kwijtschelden van administratieve sancties .......................................................................................... 130
6.6 Overzicht van administratieve sancties inkomstenbelasting.................................................................................... 131
6.7 Overzicht van administratieve sancties in de BTW................................................................................................... 134
6.8 Overzicht van administratieve sancties in registratierechten .................................................................................. 135
6.9 Overzicht van administratieve sancties in successierechten .................................................................................... 136
6.10 Overzicht van administratieve sancties in de regionale belastingen...................................................................... 137
6.11 Overzicht van administratieve sancties in de lokale belastingen ........................................................................... 137

7. Fiscale regularisatie ......................................................................................................................................................... 139
7.1 Federaal.................................................................................................................................................................... 139
7.2 Vlaanderen ............................................................................................................................................................... 139

8. Rechtsbescherming .......................................................................................................................................................... 141
8.1 Artikel 6 EVRM.......................................................................................................................................................... 141
8.2 Artikel 1 Eerste Protocol EVRM ................................................................................................................................ 148

9. Mogelijke examenvragen .......................................................................................................................................... 150

DEEL 3 Geschillenprocedure...................................................................................................................................... 151

1. De fiscale geschillenprocedure ......................................................................................................................................... 151

2. De geschillenprocedure in de Inkomstenbelastingen ....................................................................................................... 151
2.1 De bezwaarprocedure in de Inkomenstenbelastingen............................................................................................. 152
2.2 De bezwaarprocedure-bis in de Inkomstenbelastingen ........................................................................................... 157
2.3 De procedure van ontheffing van ambtswege in de Inkomstenbelasting ................................................................ 157

3. Procedure inzake BTW en registratie- en successierechten ............................................................................................. 159

4. Regionale en lokale belastingen....................................................................................................................................... 159
5.1 Regionale belastingen .................................................................................................................................... 159
4.2 Lokale belastingen .................................................................................................................................................... 159

5. Fiscale bemiddeling.......................................................................................................................................................... 160

6. Gerechtelijke fase ............................................................................................................................................................ 160

7. Internationale fiscale procedures..................................................................................................................................... 163
5.1 Procedure onderling overleg i.k.v. dubbel belastingverdragen...................................................................... 163
7.2 Arbitrageregeling Europees Transferpricing verdrag ............................................................................................... 163
7.3 Europese Richtlijn ter beslechting van belastinggeschillen ...................................................................................... 163
7.4 Fiscale procedures voor het Europees Hof van Justitie ............................................................................................ 163
7.5 Fiscale procedures voor het EHRM .......................................................................................................................... 164

8. Mogelijke examenvragen ................................................................................................................................................. 165

DEEL 4 De invordering .............................................................................................................................................. 166

1. Regelgeving ..................................................................................................................................................................... 166
1.1 Federaal.................................................................................................................................................................... 166
1.2 Regionaal .................................................................................................................................................................. 166


3

, 1.3 Lokaal ....................................................................................................................................................................... 166

2. Betaaltermijn en nalatigheidsinteresten .......................................................................................................................... 166
2.1 Inkomstenbelastingen .............................................................................................................................................. 166
2.2 BTW .......................................................................................................................................................................... 168
2.3 Vlaamse Registratie- en successierechten ............................................................................................................... 168
2.4 Brusselse en Waalse Registratie- en successierechten ............................................................................................ 168

3. De Wet van 13 april 2019 invoering van WMGI .............................................................................................................. 168
3.1 Doelstelling: harmonisering van invorderingsprocedure ......................................................................................... 168
3.2 Uitvoerbare titels ..................................................................................................................................................... 169
3.3 Bij niet-betaling ........................................................................................................................................................ 169
3.4 Verjaring ................................................................................................................................................................... 171
3.5 Waarborgen voor de fiscus ...................................................................................................................................... 171
3.6 Rechtsbescherming bij invordering .......................................................................................................................... 173
3.7 Invordering bij betwiste belastingen ........................................................................................................................ 174

4. Mogelijke examenvragen ................................................................................................................................................. 174

DEEL 5 Fiscaal strafrecht ........................................................................................................................................... 175

1. Algemeen ......................................................................................................................................................................... 175

2. Basismisdrijf fiscale fraude .............................................................................................................................................. 175
2.1 Materieel criterium .................................................................................................................................................. 176
5.2 Moreel criterium ............................................................................................................................................ 176
2.3 Bestraffing ................................................................................................................................................................ 177
2.4 Gevolgen van een veroordeling wegens fiscale fraude ............................................................................................ 179

3. Basisregelgeving fiscaal strafprocesrecht ........................................................................................................................ 181
3.1 Charter van de Belastingplichtige............................................................................................................................. 181

4. Mogelijke examenvragen ................................................................................................................................................. 187

Q&A 17/12 .............................................................................................................................................................. 188




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