Summary
Samenvatting Lokale en regionale belastingen 21-22
- Course
- Institution
Samenvatting + lesnotities van alle lessen lokale en regionale belastingen prof: Luc De Meyere
[Show more]
1 review
By: wvercruyssen • 2 year ago
Seller
Follow
studentfisc
Reviews received
Content preview
Lokale belastingenInhoudsopgave
1 INLEIDING............................................................................................................................... 6
1.1 HET BEGRIP BELASTING ........................................................................................................ 6
1.1.1 KENMERKEN .................................................................................................................... 6
1.1.2 WAT IS EEN RETRIBUTIE? .................................................................................................... 6
1.1.3 SOORTEN BELASTINGEN ..................................................................................................... 8
2 BEVOEGDHEID OM BELASTINGEN TE HEFFEN ........................................................................ 10
3 BEPERKINGEN........................................................................................................................ 11
3.1 BEPERKINGEN OP BASIS VAN HET BEGRIP BELASTING ................................................................. 11
3.1.1 BEPERKINGEN UIT HET BEGRIP BELASTINGEN ........................................................................ 11
3.1.2 GRONDWETTELIJKE BEPERKINGEN (GELIJKHEIDSBEGINSEL) ...................................................... 11
3.1.3 WETTELIJKE BEPERKINGEN ................................................................................................ 18
3.1.4 KUNNEN GEMEENSCHAPPEN EN GEWESTEN LOKALE BELASTINGEN BEPERKEN? ........................... 24
3.1.5 NON BIS IN IDEM ............................................................................................................ 26
3.1.6 SUBJECT GERICHT BEPERKINGEN ........................................................................................ 26
3.2 EUROPESE EN SUPRANATIONALE NORMEN.............................................................................. 26
3.2.1 MACHTIGINGSRICHTLIJNEN (2002/20/EG) ........................................................................ 26
3.3 ADMINISTRATIEF TOEZICHT ................................................................................................. 27
4 LEEGSTAND, VERWAARLOZING, ONBEWOONBAARHEID IN HET VLAAMS GEWEST ................ 28
4.1 LEEGSTAND WONINGEN EN GEBOUWEN ................................................................................. 28
4.1.1 ALGEMEEN .................................................................................................................... 28
4.1.2 BEGRIPPEN: LEIDRAAD IN DE VLAAMSE CODEX WONEN (VCW) .............................................. 29
4.1.3 TOEPASSINGSGEBIED – FUNCTIE VAN HET ONROEREND GOED: WONING OF GEBOUW .................. 30
4.1.4 BESPREKING ................................................................................................................... 30
4.2 ONGESCHIKTE EN ONBEWOONBARE WONINGEN ...................................................................... 33
4.2.1 ALGEMEEN .................................................................................................................... 33
4.2.2 GEWESTELIJKE HEFFINGSREGELS: ALGEMEEN ........................................................................ 33
4.2.3 HEFFING........................................................................................................................ 34
4.3 VERWAARLOOSDE WONINGEN EN GEBOUWEN ........................................................................ 36
4.3.1 ALGEMEEN .................................................................................................................... 36
4.4 LEEGSTAANDE EN VERWAARLOOSDE BEDRIJFSRUIMTEN ............................................................. 37
4.4.1 ALGEMEEN: DRIE MOGELIJKE HEFFINGEN ............................................................................. 37
4.4.2 VLAAMSE HEFFING .......................................................................................................... 37
4.4.3 FINANCIËLE STEUN SANERING LEEGSTAANDE BEDRIJFSRUIMTE ................................................. 39
4.4.4 PROCEDUREREGELS ......................................................................................................... 39
4.4.5 GEWESTELIJKE HEFFINGEN ................................................................................................ 39
5 BELASTINGSREGLEMENT ....................................................................................................... 40
1
,Lokale belastingen
5.1 BEVOEGDE OVERHEID ........................................................................................................ 40
5.2 STRUCTUUR VAN HET BELASTINGREGLEMENT .......................................................................... 40
5.3 MOTIVERING ................................................................................................................... 40
5.4 INHOUD ......................................................................................................................... 43
5.4.1 TEKST VAN HET BELASTINGREGLEMENT ............................................................................... 43
5.4.2 HEFFINGSTERMIJN........................................................................................................... 43
5.4.3 BELASTBAAR FEIT ............................................................................................................ 43
5.4.4 BELASTBARE GRONDSLAG ................................................................................................. 44
5.4.5 BELASTINGSPLICHTIGE VS BELASTINGSSCHULDIGE.................................................................. 44
5.4.6 TARIEF .......................................................................................................................... 44
5.4.7 VRIJSTELLINGEN .............................................................................................................. 44
5.4.8 AANGIFTE ...................................................................................................................... 45
5.4.9 SANCTIE ........................................................................................................................ 45
5.4.10 VERWIJZINGEN NAAR HET DECREET .................................................................................... 45
5.5 BEKENDMAKING VLAAMS GEWEST ....................................................................................... 46
6 VESTIGINGEN EN GESCHILLEN ................................................................................................ 49
6.1 ALGEMEEN ...................................................................................................................... 49
6.1.1 TOEPASSELIJKE WETGEVING .............................................................................................. 49
6.1.2 DECREET VAN 30 MEI 2008: INLEIDENDE BEGRIPPEN ............................................................ 49
6.1.3 VESTIGING VAN DE BELASTING ........................................................................................... 50
6.1.4 GESCHILLENREGELING ...................................................................................................... 57
6.2 ANNULATIEBEROEP RAAD VAN STATE ................................................................................... 61
7 INVORDERING VAN LOKALE BELASTINGEN ............................................................................ 62
7.1 INLEIDING – WETTELIJK KADER ............................................................................................. 62
7.1.1 INKOHIERING TOT EN MET 2019 (VOOR ALLE AANSLAGEN GEVESTIGD TOT EIND 2019) ............... 62
7.1.2 INKOHIERING VANAF 1 JANUARI 2020 (VOOR DE AANSLAGEN GEVESTIGD NA 1 JANUARI 2020) ... 62
7.2 ONDERSCHEID FISCALE EN NIET-FISCALE SCHULDEN................................................................... 63
7.2.1 INVORDERING FISCALE SCHULDEN ...................................................................................... 64
7.2.2 INVORDERING NIET FISCALE SCHULDEN – ARTIKEL 177 DECREET LOKAAL BESTUUR (GEMEENTE) .... 64
7.2.3 VGL. ARTIKEL 90, TWEEDE LID PROVINCIEDECREET................................................................ 64
7.3 WIJZE VAN INVORDERING – ONDERSCHEID CONTANT BELASTING – KOHIERBELASTING ...................... 65
7.3.1 CONTANTE BELASTINGEN.................................................................................................. 65
7.3.2 KOHIERBELASTINGEN ....................................................................................................... 65
7.4 BELASTINGPLICHTIGE – BELASTINGSCHULDIGE ......................................................................... 66
7.4.1 BELASTINGSCHULDIGE...................................................................................................... 67
7.5 BETALINGSTERMIJN ........................................................................................................... 69
7.5.1 KOHIERBELASTINGEN ....................................................................................................... 69
7.5.2 CONTANTBELASTING........................................................................................................ 69
7.5.3 UITSTEL VAN BETALING .................................................................................................... 69
7.6 DE VERJARING (ART. 23-25 INVORDERINGSWETBOEK) ............................................................. 69
7.7 BETWISTE FISCALE SCHULDVORDERINGEN (ART. 60-61 INVORDERINGSWETBOEK) .......................... 69
7.8 INTRESTEN ...................................................................................................................... 70
7.8.1 NALATIGHEIDSINTERESTEN (WIJZIGING TARIEF) .................................................................... 70
7.8.2 MORATORIUMINTERESTEN (TERUGBETALING DOOR BV BEZWAAR) ........................................... 70
1 ALGEMEEN ............................................................................................................................ 73
2
,Lokale belastingen
1.1 BEVOEGDHEDEN GEMEENSCHAPPEN EN GEWESTEN .................................................................. 73
2 REGIONALE BELASTINGEN IN HET VLAAMS GEWEST .............................................................. 73
2.1 GEWESTELIJKE BELASTINGEN UIT DE BIJZ.W. VAN 16 JANUARI 1989 ........................................... 73
2.2 FINANCIERING.................................................................................................................. 73
2.3 GEWESTELIJKE AANVULLENDE BELASTING OP DE PERSONENBELASTING .......................................... 74
2.4 FISCALE AUTONOMIE ......................................................................................................... 74
2.5 GEWESTELIJKE BELASTINGEN (ART. 3 BIJZ. W. VAN 16 JANUARI 1989) ........................................ 75
2.6 GEWESTELIJKE BELASTINGEN (ONEIGENLIJKE) VCF ................................................................... 78
2.7 EIGENLIJKE GEWESTELIJKE BELASTINGEN OP BASIS VAN FISCALE AUTONOMIE .................................. 79
2.7.1 VASTE AFVALSTOFFEN ...................................................................................................... 80
2.7.2 OPPERVLAKTEWATERHEFFING ........................................................................................... 80
2.7.3 GRONDWATERHEFFING .................................................................................................... 82
3 REGISTRATIE BELASTINGEN OPNAME W7 HERBEKIJKEN ........................................................ 83
3.1 ALGEMENE BEPALINGEN ..................................................................................................... 83
3.1.1 GEREGIONALISEERD......................................................................................................... 83
3.1.2 FEDERAAL GEBLEVEN REGISTRATIERECHTEN ......................................................................... 83
3.1.3 LOKALISATIEREGELS ......................................................................................................... 83
3.2 REGISTRATIEFORMALITEIT .................................................................................................. 84
3.3 REGISTRATIEPLICHT ........................................................................................................... 84
3.4 ALGEMENE HEFFINGSREGELS ............................................................................................... 85
3.5 ANTIMISBRUIK BEPALING ................................................................................................... 85
3.5.1 ALGEMEEN .................................................................................................................... 85
3.5.2 FEDERAAL: ART. 18, §2 W.REG. EN CIRCULAIRE 5/2013 ...................................................... 86
3.5.3 VLAAMS: ART. 3.17.0.0.2 VCF EN OMZENDBRIEF 2015/1 ................................................... 86
3.5.4 VLAAMS FORMEEL SYSTEEM VAN VOORAFGAANDE BESLISSINGEN (RULING) ............................... 86
3.6 WELKE RECHTSHANDELINGEN ZIJN BELASTBAAR....................................................................... 86
3.6.1 AFHANKELIJKE EN ONAFHANKELIJKE RECHTSHANDELINGEN ..................................................... 87
3.7 NON BIS IN IDEM .............................................................................................................. 87
3.8 SOORTEN REGISTRATIERECHTEN ........................................................................................... 87
3.8.1 ALGEMEEN VAST RECHT (ART 5.0.0.0.1 VCF) ..................................................................... 87
3.8.2 SPECIFIEK VAST RECHT...................................................................................................... 87
3.8.3 EVENREDIGE RECHTEN ..................................................................................................... 87
4 VERKOOPRECHT .................................................................................................................... 88
4.1 ALGEMEEN ...................................................................................................................... 88
4.2 BELASTBARE VERRICHTINGEN (WAAROP VAN TOEPASSING) ........................................................ 88
4.3 BELASTINGPLICHTIGE ......................................................................................................... 88
4.4 GRONDSLAG .................................................................................................................... 88
4.4.1 VOLLE EIGENDOM ........................................................................................................... 88
4.4.2 VRUCHTGEBRUIK (=GEBRUIKSRECHT – VESTIGING EN OVERDRACHT) ........................................ 89
4.4.3 BLOTE EIGENDOM ........................................................................................................... 89
4.5 TARIEF ........................................................................................................................... 89
4.5.1 VERLAAGDE TARIEVEN ..................................................................................................... 89
4.5.2 VERKOPEN AAN HANDELAARS IN ONROERENDE GOEDEREN ..................................................... 91
3
, Lokale belastingen
4.5.3 VERMINDERD TARIEF VOOR AANKOOP VAN EEN BESCHERMD MONUMENT................................. 92
4.5.4 VERMINDERINGEN: MEENEEMBAARHEID 2.9.5.0.1 VCF ....................................................... 92
4.5.5 TERUGGAVE INGEVAL VAN SNELLE WEDERVERKOOP .............................................................. 92
4.6 VRIJSTELLINGEN ............................................................................................................... 93
4.7 OPENBARE VERKOOP LICHAMELIJKE ROERENDE GOEDEREN......................................................... 93
4.8 HUURCONTRACTEN ........................................................................................................... 93
4.9 HYPOTHEEK ..................................................................................................................... 94
4.10 VERDELING ..................................................................................................................... 94
4.11 INBRENG ........................................................................................................................ 95
5 SCHENKBELASTING ................................................................................................................ 97
5.1 BELASTBARE VERRICHTINGEN .............................................................................................. 97
5.2 BELASTINGPLICHTIGE ......................................................................................................... 97
5.3 BELASTBARE GRONDSLAG ................................................................................................... 97
5.4 TARIEF ........................................................................................................................... 98
5.4.1 TARIEF IN VLAANDEREN ................................................................................................... 98
5.4.2 VERMINDERINGEN .......................................................................................................... 99
5.4.3 VRIJSTELLINGEN .............................................................................................................. 99
5.4.4 FORMELE VEREISTEN (ART. 3.12.3.0.1, §5, TWEEDE LID VCF) EENS KIJKEN IN WETBOEK ............ 99
5.4.5 VOORWAARDEN BEHOUD VAN DE VRIJSTELLING (GEDURENDE 3 JAAR NA DE AUTHENTIEKE AKTE VAN
SCHENKING) (ART. 2.8.6.0.6 VCF) : ............................................................................................................ 99
6 ERFBELASTING ..................................................................................................................... 100
6.1 INLEIDING ..................................................................................................................... 100
6.2 BEREKENING SUCCESSIERECHTEN ........................................................................................ 100
6.2.1 BELASTBARE BASIS ........................................................................................................ 100
6.2.2 NALATENSCHAP VAN EEN GEHUWDE OF WETTELIJK SAMENWONENDE PARTNER ....................... 103
6.2.3 FICTIEBEPALINGEN ........................................................................................................ 103
6.2.4 GOEDEREN EN ACTIEF IN HET BUITENLAND......................................................................... 104
6.3 TARIEVEN ..................................................................................................................... 104
6.4 AANGIFTE ..................................................................................................................... 105
6.5 BETALING ..................................................................................................................... 106
6.6 BEWIJS EN CONTROLE ...................................................................................................... 106
6.7 SANCTIES – TERUGGAAF – VERJARING ................................................................................. 106
6.8 BEZWAARPROCEDURE ..................................................................................................... 106
7 VLABEL ................................................................................................................................ 107
4
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller studentfisc. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $9.11. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
67474 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now