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Samenvatting Fiscale procedure
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Samenvatting van 27 pagina's voor het vak Fiscale Procedures aan de Artevelde
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1 De aangifte (art 305)......................................................................................................................................41.1 Wie moet de aangifte doen?..................................................................................................................4
1.1.1 Belastingplichtigen vrijgesteld van aangifteplicht............................................................................5
1.1.2 Voorstellen van vereenvoudigde aangifte.......................................................................................5
1.2 Aangifte inzake pb..................................................................................................................................5
1.3 Plaats van aangifte pb.............................................................................................................................6
1.4 Uitreiking aangifte pb.............................................................................................................................6
1.5 Ontvangst van aangifte pb......................................................................................................................6
1.6 Geldigheid aangifte.................................................................................................................................7
1.6.1 Normale indieningstermijn:.............................................................................................................7
1.6.2 Bijzondere indiendingstermijn.........................................................................................................7
1.7 Waarde van tijdige en regelmatige aangifte...........................................................................................7
2 Het onderzoek van aangifte...........................................................................................................................8
2.1 Diverse vormen van controle..................................................................................................................8
2.1.1 Onderzoek bij belastingplichtige zelf...............................................................................................8
2.1.2 Onderzoek bij derden......................................................................................................................9
2.1.3 Samenwerking tussen belastingadministraties................................................................................9
2.2 Verschillende soorten onderzoeken.....................................................................................................10
2.2.1 Inordestelling.................................................................................................................................10
2.2.2 Controle.........................................................................................................................................10
2.2.3 Grondige verificatie........................................................................................................................10
2.3 Eigen controlemiddelen van administratie...........................................................................................10
2.3.1 Repertorium...................................................................................................................................10
2.3.2 TAXI................................................................................................................................................10
2.3.3 Administratieve documentatie......................................................................................................10
2.4 Recht van onderzoek............................................................................................................................11
2.4.1 Boeken en bescheiden...................................................................................................................11
2.4.2 Administratieve boete (art 445).....................................................................................................12
2.4.3 Toegangsrecht tot beroepslokalen of andere................................................................................12
2.4.4 Toegangsrecht tot particulieren woningen of bewoonde lokalen.................................................12
2.4.5 Aanstellingsbewijs (ex)...................................................................................................................12
2.4.6 Beoefenaars van vrij beroep (dokter, advocaat..)..........................................................................13
2.4.7 Verplichtingen van derden.............................................................................................................13
Begrenzingen aan recht van onderzoek..........................................................................................................14
2.5 Begrenzing in tijd (recht op gemoedsrust bp).......................................................................................14
, 2.5.1 De gewone onderzoekstermijn (art 333).......................................................................................14
2.5.2 De bijkomende onderzoekstermijn................................................................................................14
2.6 Beroepsgeheim (art 334)......................................................................................................................14
2.7 Bankgeheim (art 318-322)....................................................................................................................15
2.7.1 Uitzonderingen..............................................................................................................................15
2.8 Fiscaal geheim.......................................................................................................................................16
3 Bewijsmiddelen van administratie (Vaststelling van belastbare inkomen)..................................................17
3.1 door gemeen recht toegelaten bewijsmiddelen uitzonderd eed (burgerlijk wet)................................17
3.1.1 Het schriftelijk bewijs.....................................................................................................................17
3.1.2 Het bewijs door getuigen...............................................................................................................18
3.1.3 De vermoedens (art 1349, 1350, 1353).........................................................................................18
3.1.4 De bekentenis van bp....................................................................................................................20
3.1.5 De processen-verbaal opgesteld door ambtenaren van FOD Financiën........................................20
4 Wijziging van aangifte en aanslag ambtswege (aangegeven inkomsten)....................................................21
4.1 Het bericht van wijziging van aangifte..................................................................................................21
4.2 Antwoord van bp..................................................................................................................................21
4.2.1 Termijn van 1 maand (art 346).......................................................................................................21
4.2.2 Akkoord..........................................................................................................................................21
4.2.3 Niet-akkoord..................................................................................................................................21
4.2.4 Geen/laattijdig antwoord (ex)........................................................................................................21
4.3 Vestiging van aanslag op grond van gewijzigde gegevens....................................................................21
4.4 Opmerkingen........................................................................................................................................22
4.5 De aanslag van ambtswege (zware gevolgen voor bp) art 351.............................................................22
4.5.1 Antwoorden...................................................................................................................................22
4.5.2 Gevolgen voor procedure (ex).......................................................................................................22
4.5.3 Nietig verklaring van aanslag (gevorderd door bp)........................................................................22
5 Vestiging van belasting en aanslag..............................................................................................................23
5.1 Aanslagtermijnen..................................................................................................................................23
5.1.1 Gewone aanslagtermijn.................................................................................................................23
5.1.2 Buitengewone aanslagtermijn van 3 jaar.......................................................................................23
5.1.3 Buitengewone aanslagtermijn van 7 jaar.......................................................................................23
5.1.4 Bijzondere aanslagtermijn van 12/14 maanden............................................................................23
5.1.5 Subsidiaire aanslag (art 356)..........................................................................................................23
6 Toepassing van sancties...............................................................................................................................24
6.1 Belastingverhogingen...........................................................................................................................24
6.1.1 10 – 200%......................................................................................................................................24
6.2 Administratieve boeten........................................................................................................................24
, 7 Administratief beroep, de fiscale bemiddeling en gerechtelijke geschillen.................................................25
7.1 Bezwaarprocedure (art 366 – 375).......................................................................................................25
7.1.1 Bezwaar.........................................................................................................................................25
7.1.2 Behandeling bezwaarschrift...........................................................................................................25
7.1.3 Geldig bezwaarschrift (onderstreept)............................................................................................25
7.1.4 Termijn indiening bezwaarschrift (art 371) (examenvraag: berekenen)........................................25
7.1.5 Onderzoek van bezwaarschrift.......................................................................................................25
7.1.6 Bewijslast.......................................................................................................................................25
7.2 Procedure van ontheffing van ambtswege (art 376).............................................................................26
7.2.1 Ontheffing van ambtswege............................................................................................................26
7.2.2 Onderzoek van administratief beroep en beslissing van directeur................................................26
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