Alles wat relevant is in het boek, de hoorcolleges en werkcolleges + wetsartikelen die belangrijk zijn. Dit is allemaal bijeen gebracht in deze samenvatting.
Sociaalzekerheidsrecht.................................................................................................................................. 6
Sociale verzekering en sociale voorziening..........................................................................................................6
Belangrijkste sociale verzekeringen.....................................................................................................................6
Belangrijkste sociale voorzieningen.....................................................................................................................6
Sociale risico’s......................................................................................................................................................6
Wanneer is er sprake van een werknemer...........................................................................................................7
Fictieve dienstbetrekking.....................................................................................................................................7
Uitzonderingen of iemand een werknemer is......................................................................................................7
Processuele aspecten van sociale zekerheid................................................................................................... 7
Aanvraag is afhankelijk van de regeling..............................................................................................................7
Aanvraag..............................................................................................................................................................7
Besluit...................................................................................................................................................................7
Niet mee eens rechtsbescherming......................................................................................................................8
Omvang rechtsbescherming................................................................................................................................8
Effect rechtsbescherming.....................................................................................................................................8
Wie is belanghebbende?......................................................................................................................................9
Waartegen in bezwaar?.......................................................................................................................................9
Bijzonderheden bezwaar/beroep.........................................................................................................................9
Termijnoverschrijding...........................................................................................................................................9
Beslissing op bezwaar........................................................................................................................................10
Mogelijke uitkomsten.........................................................................................................................................10
Wet kosten bestuurlijke voorprocedures...........................................................................................................10
Speciale procedures:.................................................................................................................................... 11
Hoger beroep in het bestuursrecht....................................................................................................................11
Beroep op burgerlijke rechter............................................................................................................................11
Bijstand: participatiewet....................................................................................................................................12
Wanneer heb je recht op bijstand......................................................................................................................12
Voorwaarden bijstand........................................................................................................................................12
, Uitgangspunt......................................................................................................................................................12
Soorten bijstand.................................................................................................................................................13
Belangrijkste verplichtingen...............................................................................................................................13
Sancties..............................................................................................................................................................13
Hoogte en duur van de algemene bijstand........................................................................................................13
Niet gehuwd maar wel samenwonend..............................................................................................................14
Onweerlegbaar rechtsvermoeden:...............................................................................................................14
Individuele vaststelling:......................................................................................................................................15
Wanneer komt iemand in aanmerking voor bijzondere bijstand......................................................................15
AOW (algemene ouderdomswet)................................................................................................................. 16
Opbouw van het recht op AOW.........................................................................................................................16
Wie zijn verzekerd..............................................................................................................................................17
AKW (algemene kinderbijslag)..................................................................................................................... 19
Wie zijn kinderen?..............................................................................................................................................19
Onderscheid tussen kinderen.............................................................................................................................20
Recht op kinderbijslag bij thuiswonend kind tot 16 jaar bestaat:.................................................................20
Recht op kinderbijslag bij uitwonend kind tot 16 jaar of uitwonend/thuiswonend kind van 16 en 17 jaar
bestaat:..........................................................................................................................................................20
Hoogte kinderbijslag..........................................................................................................................................20
Doel van belastingheffing..................................................................................................................................21
Soorten belastingheffing....................................................................................................................................21
Directe belasting Rijk..........................................................................................................................................22
Inkomstenbelasting (IB).................................................................................................................................22
Vennootschapsbelasting (VPB)......................................................................................................................22
Loonbelasting (LB).........................................................................................................................................22
Dividendbelasting (Div)..................................................................................................................................22
Erfbelasting....................................................................................................................................................22
Schenkbelasting.............................................................................................................................................22
Kansspelbelasting (WKB)...............................................................................................................................22
Indirecte belastingen rijk.............................................................................................................................. 22
Omzetbelasting (OB)......................................................................................................................................22
Overdrachtsbelasting (OVB)..........................................................................................................................22
Motorrijtuigenbelasting (Wet MRB)..............................................................................................................23
BPM (wet belasting personenauto’s en motorrijwielen)..............................................................................23
Accijns (wet op de accijns).............................................................................................................................23
Provinciale en gemeentelijke belastingen.....................................................................................................23
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,Bronnen van belastingrecht......................................................................................................................... 23
Uitvoeringsregelingen en -besluiten.............................................................................................................23
Richtlijnen......................................................................................................................................................23
ABBB..............................................................................................................................................................23
Jusrisprudentie..............................................................................................................................................23
Resoluties.......................................................................................................................................................23
Inkomstenbelasting..................................................................................................................................... 23
Boxensysteem geldend voor 2021.....................................................................................................................24
Persoonsgebonden aftrek (op inkomen)............................................................................................................24
Heffingskortingen (op te betalen belasting)......................................................................................................24
Stappenplan berekening inkomstenbelasting (IB).............................................................................................25
Algemene heffingskortingen..........................................................................................................................25
Arbeidskorting...............................................................................................................................................26
Inkomensafhankelijke combinatiekorting..........................................................................................................26
Bij arbeidsinkomen hoger dan 5330 euro (2022)..........................................................................................26
Jonggehandicaptenkorting............................................................................................................................26
Ouderenkorting.............................................................................................................................................26
Alleenstaande ouderenkorting......................................................................................................................26
Toeslagen.................................................................................................................................................... 26
Toeslagen algemeen..........................................................................................................................................26
4 toeslagen, alle toeslagen aparte wetten.........................................................................................................26
Een uniforme wet Awir:.................................................................................................................................27
Huurtoeslag...................................................................................................................................................27
Zorgtoeslag....................................................................................................................................................27
Bijdrage overheid naast kinderbijslag................................................................................................................28
Kinderopvangtoeslag.........................................................................................................................................28
Het verschil tussen de AWIR en toeslagen wet..................................................................................................28
Waarom internationaal socialezekerheidsrecht?..........................................................................................29
Ontwikkeling..................................................................................................................................................29
Uniformering (overal gelijk)...........................................................................................................................29
Bescherming werkende migranten...............................................................................................................29
Gelaagdheid internationaal sociaalzekerheidsrecht.....................................................................................29
Mondiale/Europese grondrechten.....................................................................................................................29
Recht op leven en verbod op vernederende behandeling............................................................................29
Recht op gelijke behandeling........................................................................................................................30
Normverdragen sociale zekerheid.................................................................................................................30
EU-recht..............................................................................................................................................................30
Opvolger van EG-Verdrag..............................................................................................................................30
Bi- en multilaterale coördinatieverdragen.........................................................................................................30
Door verordening 883/2004 EG.....................................................................................................................30
Verordeningsbeginselen................................................................................................................................30
Basisregels..........................................................................................................................................................31
Ziekte/invaliditeit...............................................................................................................................................31
Werkloosheid......................................................................................................................................................31
Bijstand voor unieburger....................................................................................................................................31
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