SAMENVATTING TAX & LAW BLOK 3..................................................... 3
SAMENVATTING FILMPJE WEEK 1 BV EN NV....................................................3
KENMERKEN RECHTSPERSOON........................................................................................ 3
DE NV EN BV ZIJN:...................................................................................................... 3
VERSCHILLEN BV EN NV............................................................................................... 3
WAAROM NV OF BV OPSTARTEN?................................................................................... 3
PROCES VAN OPRICHTING............................................................................................. 3
SAMENVATTING FILMPJE WEEK 1 ORGANEN BV/NV.............................................3
ORGANEN.................................................................................................................. 4
BEVOEGDHEDEN AVA................................................................................................... 4
RECHTEN ALS INDIVIDUELE AANDEELHOUDER....................................................................4
BESTUUR................................................................................................................... 4
RAAD VAN COMMISSARISSEN.......................................................................................... 4
IB ONDERNEMING........................................................................................................ 4
BV EN NV................................................................................................................. 4
SAMENVATTING FILMPJE WEEK 1 AANMERKELIJK BELANG.....................................4
BOX 2...................................................................................................................... 4
WANNEER NOG MEER EEN AANMERKELIJK BELANG?............................................................4
AANMERKELIJK BELANG BIJ BEZIT ONDER DE 5%................................................................5
WAT WORDT IN BOX 2 BELAST....................................................................................... 5
SAMENVATTING FILMPJE WEEK 2 INLEIDING OB................................................5
VERBRUIKSBELASTING................................................................................................... 5
BTW........................................................................................................................ 5
SAMENVATTING FILMPJE WEEK 2 OB DEEL 2...................................................5
SAMENVATTING FILMPJE WEEK 2 OB DEEL 3....................................................6
NATIONAAL................................................................................................................. 6
INTERNATIONAAL (BINNEN EU)....................................................................................... 6
INTERNATIONAAL (BUITEN EU)........................................................................................ 6
LEVERING VAN GOEDEREN............................................................................................. 6
HUURKOOP................................................................................................................ 6
FICTIEVE LEVERING VAN GOEDEREN................................................................................ 6
DIENSTEN.................................................................................................................. 7
FICTIEVE DIENSTEN...................................................................................................... 7
SAMENVATTING FILMPJE WEEK 2 OB DEEL 4....................................................7
BEZWARENDE TITEL................................................................................................ 7
REGELS..................................................................................................................... 7
SAMENVATTING FILMPJE WEEK 3 PLAATS VAN LEVERING EN DIENST........................7
PLAATS VAN DE LEVERING VOOR DE OB...........................................................................7
PLAATS VAN DIENST VOOR DE OB.................................................................................. 7
SAMENVATTING FILMPJE WEEK 3 OB TARIEVEN................................................8
3 VERSCHILLENDE TARIEVEN.......................................................................................... 8
SAMENVATTING FILMPJE WEEK 3 OB VRIJSTELLINGEN..........................................8
VOORBEELDEN VAN VRIJGESTELDE PRESTATIES..................................................................8
, SAMENVATTING FILMPJE WEEK 3 OB FACTUUR EN KASSTELSEL .............................8
SAMENVATTING FILMPJE WEEK 4 INTRACOMMUNAUTAIRE TRANSACTIES...................9
SAMENVATTING FILMPJE WEEK 4 BIJZONDERE REGELINGEN KOR...........................9
KLEINE ONDERNEMERSREGELING.................................................................................... 9
SAMENVATTING FILMPJE WEEK 4 FISCALE EENHEID............................................9
SAMENVATTING FILMPJE WEEK 5 INLEIDING...................................................10
SAMENVATTING FILMPJE WEEK 5 ARBEIDSOVEREENKOMST.................................10
DOORBETALING VAN LOON.......................................................................................... 10
VERLOF................................................................................................................... 11
SAMENVATTING FILMPJE WEEK 5 LOON IN DE LOONBELASTING............................11
WAARDERING............................................................................................................ 11
GENIETINGSTIJDSTIP VAN LOON, OP HET MOMENT DAT......................................................11
SAMENVATTING FILMPJE WEEK 6 WERKGEVER/WERKNEMER................................11
GOED WERKGEVERSCHAP............................................................................................ 11
GOED WERKNEMERSCHAP........................................................................................... 11
SAMENVATTING FILMPJE WEEK 6 ONTSLAG EN WERKLOOSHEID............................11
BEEÏNDIGING ARBEIDSOVEREENKOMST...........................................................................12
FISCALE VERGELIJKING BV EN VOF............................................................12
2
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