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Samenvatting Ondernemingsfiscaliteit
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Samenvatting van Ondernemersfiscaliteit, Universiteit Gent, gemaakt in juni 2021. Op basis van alle uploadde filmpjes (corona edition). EXCLUSIEF oefeningen.
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2020-2021 Ondernemersfiscaliteit2020-2021
Lisa Van Caenegem
LESGEVER: JAN VERHOEYE
,INHOUD
Fiscaal recht in essentie boek.................................................................................................................. 9
Exameninformatie ................................................................................................................................... 9
4 grote domeinen .................................................................................................................................. 10
Directe belastingen ............................................................................................................................ 10
Indirecte belastingen ......................................................................................................................... 10
Wetboek van de met inkomstenbelastingengelijkgestelde belasting ............................................... 10
Internationale verdragen ................................................................................................................... 10
De wetboeken ....................................................................................................................................... 11
Wetboek Inkomstenbelasting W.I.B. 1992 ........................................................................................ 11
1. Personenbelasting ................................................................................................................. 11
2. Vennootschapsbelasting ....................................................................................................... 13
3. Rechtspersonenbelasting ...................................................................................................... 13
4. Belasting niet-inwoners ......................................................................................................... 13
Belasting op de toegevoegde belastingen ......................................................................................... 13
Vlaamse codex fiscaliteit ................................................................................................................... 14
Erfbelasting .................................................................................................................................... 14
Schenkbelasting ............................................................................................................................. 14
verkooprecht .................................................................................................................................. 15
Douane- en accijnzen......................................................................................................................... 15
Hoge raad van financiën ........................................................................................................................ 15
Primauteit boekhoudrecht .................................................................................................................... 17
Structuur samenstelling belastbare basis .......................................................................................... 17
Fiscaal resultaat.............................................................................................................................. 17
+ Resterend resultaat volgens oorsprong ...................................................................................... 17
- Aftrekken van de resterende winst.............................................................................................. 17
- Aftrekken binnen de “Korf” ......................................................................................................... 18
= Resterende winst volgens oorsprong.......................................................................................... 18
De tarieven......................................................................................................................................... 18
Wetboek ............................................................................................................................................ 18
Belastingsaangiften ............................................................................................................................... 18
Voorbeeld 1. Ufora ............................................................................................................................ 19
Reservebeweging ........................................................................................................................... 19
Verworpen uitgaven....................................................................................................................... 19
1
, Uitgekeerde dividenden ................................................................................................................. 20
Fiscaal resultaat: 407 387 + 163 153 + 0 ........................................................................................ 20
Aftrekken van de resterende winst................................................................................................ 20
Belastbaar inkomen ....................................................................................................................... 20
De belasting.................................................................................................................................... 20
Voorbeeld 2 Ufora ............................................................................................................................. 21
Reservebeweging ........................................................................................................................... 21
Verworpen uitgaven....................................................................................................................... 22
Uitgekeerde dividenden ................................................................................................................. 23
Uiteenzetting van de winst ........................................................................................................... 23
Berekening belasting ...................................................................................................................... 24
WIB Art. 197 .......................................................................................................................................... 25
WIB Art. 197/1 ................................................................................................................................... 25
WIB Art. 180 .......................................................................................................................................... 26
Instellingen in het artikel: .............................................................................................................. 26
Voorwaarden bij de intracommunale samenwerkingsverbanden ................................................ 27
WIB Art. 181 .......................................................................................................................................... 27
WIB Art. 182 .......................................................................................................................................... 28
WIB Art. 183 .......................................................................................................................................... 30
WIB ART. 24: Het begrip Winst ......................................................................................................... 30
De afwijkingen................................................................................................................................ 31
Art. 25 .................................................................................................................................................... 32
Art. 25/1 ................................................................................................................................................ 33
Coronamaatregel ............................................................................................................................... 33
Art. 26 .................................................................................................................................................... 34
Het artikel zelf .................................................................................................................................... 36
Het principe .................................................................................................................................... 36
De uitzonderingen .......................................................................................................................... 36
Art. 183bis ............................................................................................................................................. 37
Art. 184 .................................................................................................................................................. 38
Art. 185 .................................................................................................................................................. 40
Algemeen principe ............................................................................................................................. 40
Bepaling om multinationals te ‘pakken’ ............................................................................................ 40
§2 (Paragraaf 2) ................................................................................................................................. 41
2
, a Eerste lid ..................................................................................................................................... 41
B Tweede lid ................................................................................................................................. 42
2/1 .................................................................................................................................................. 42
§3 ....................................................................................................................................................... 42
Principe .......................................................................................................................................... 43
Art. 185/1 .............................................................................................................................................. 44
Art. 185/2 .............................................................................................................................................. 45
Art. 185 bis ............................................................................................................................................ 46
Wat zijn beleggingsvennootschappen? ......................................................................................... 46
Het artikel .......................................................................................................................................... 47
Art. 185 quiquies ................................................................................................................................... 47
Art. 186 .................................................................................................................................................. 47
Algemene bepaling......................................................................................................................... 47
Voorbeeld....................................................................................................................................... 48
Art. 187 .................................................................................................................................................. 50
Art. 188 .................................................................................................................................................. 51
Vrijgestelde meerwaarden .................................................................................................................... 54
Art. 43 ................................................................................................................................................ 54
Art. 44 ................................................................................................................................................ 55
Art. 44, §1 ....................................................................................................................................... 55
Art. 44, §2 ....................................................................................................................................... 57
Art. 44, §3 ....................................................................................................................................... 57
art. 44bis ............................................................................................................................................ 57
art. 44ter ............................................................................................................................................ 59
Art. 47 ................................................................................................................................................ 60
Wat is het voordeel? ...................................................................................................................... 61
Verkoop van wederbeleggingsgoed ............................................................................................... 62
De wettekst .................................................................................................................................... 62
Programmawet .................................................................................................................................. 63
Art. 190 .............................................................................................................................................. 64
Art. 190bis .......................................................................................................................................... 65
Art. 192 .............................................................................................................................................. 65
Vrijgestelde gewestelijke steunmaatregelen ........................................................................................ 66
Art. 193bis .......................................................................................................................................... 66
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