Summary
Samenvatting Lokale en regionale belastingen 21-22
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Samenvatting + lesnotities van alle lessen lokale en regionale belastingen prof: Luc De Meyere
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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
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,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
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,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
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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
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