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Samenvatting Inleiding Tot Fiscaal recht
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een samenvatting van prof F. Debelva. inleiding tot fiscaal recht.
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Samenvatting fiscaliteitInhoud
DEEL 1: Basisprincipes van het Belgisch fiscaal recht..........................................................................................5
1. Het begrip ‘Belasting’..................................................................................................................................5
Andere verplichte bijdragen en heffingen (die geen belasting zijn)................................................................6
1. Sociale zekerheidsbijdragen....................................................................................................................6
2. Retributies..............................................................................................................................................6
3. Verhaalbelasting.....................................................................................................................................6
Andere belangrijke begrippen........................................................................................................................7
Directe <-> indirecte belastingen................................................................................................................7
Afwentelbare <-> niet afwentelbare belastingen.......................................................................................7
Juridische dubbele belasting <-> economische dubbele belasting.............................................................7
Functies van de fiscaliteit...............................................................................................................................8
2. Grondregels belastingheffing......................................................................................................................8
2.1. Klassieke structuur van een belasting..................................................................................................8
2.2. Grondwettelijke beginselen.................................................................................................................9
Legaliteitsbeginsel..................................................................................................................................9
Annualiteitsbeginsel (eenjarigheidsbeginsel).........................................................................................9
Gelijkheidsbeginsel...............................................................................................................................10
2.3. Internationaal en Europees recht......................................................................................................10
2.4. Het openbare orde karakter van het belastingsrecht........................................................................11
2.5. De belastingwet en het principe van niet-terugwerkende kracht......................................................12
Verbod op retroactiviteit......................................................................................................................12
DEEL 2: inkomstenbelasting..............................................................................................................................13
Deel 2.A. inleiding.........................................................................................................................................13
Deel 2.B. Personenbelasting.........................................................................................................................14
Algemeen..................................................................................................................................................14
Personeel toepassingsgebied................................................................................................................14
Materieel toepassingsgebied................................................................................................................17
Gehuwden en wettelijk samenwonenden: volledige decumul.............................................................18
Volledig decumul: voorbeeld berekening.........................................................................................19
ONROERENDE INKOMSTEN (art. 7-14 WIB)..............................................................................................20
Onderscheid inkomsten <-> meerwaarden..........................................................................................20
Onroerende inkomsten: belastbaar......................................................................................................20
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, Onroerende inkomsten: vrijgesteld......................................................................................................25
Onroerende voorheffing.......................................................................................................................26
Wat is voorheffing?...........................................................................................................................26
ROERENDE INKOMSTEN............................................................................................................................27
Inleiding................................................................................................................................................27
Wijze van heffing: roerende voorheffing..........................................................................................29
Dividenden: belastbaar (art. 18)...........................................................................................................29
Art. 18, lid 1, 1°: “gewone” dividenden.............................................................................................29
Art. 18, lid 1, 2°ter: inkoop- en liquidatieboni...................................................................................30
Art. 18, lid 1, 4°: excessieve interest.................................................................................................31
Dividenden: vrijgesteld (art. 21)...........................................................................................................33
Artikel 21, eerste lid, 11°...................................................................................................................33
Artikel 21, eerste lid, 14°...................................................................................................................33
Interest: belastbaar (art. 19).................................................................................................................34
Intrest: vrijgesteld (art. 21)...................................................................................................................36
Artikel 21, eerste lid, 5°.....................................................................................................................36
Artikel 21, eerste lid, 9°.....................................................................................................................36
Auteursrechten (art. 17, § 1, 5°)...........................................................................................................37
BEROEPSINKOMSTEN...............................................................................................................................37
werknemersbezoldiging (art. 30-31).....................................................................................................39
Bezoldigingen: fiscale optimalisatie-technieken...............................................................................39
Voordelen van alle aard....................................................................................................................40
Netto belastbaar beroepsinkomen.......................................................................................................40
De aftrekbare beroepskosten...............................................................................................................41
Voorbeelden aftrekbare kosten: art. 52 WIB....................................................................................43
Voorbeelden niet-aftrekbare kosten: art. 53 WIB.............................................................................44
Deels aftrekbare beroepskosten: art. 53 WIB...................................................................................44
Onderscheid werkelijke kosten - forfait............................................................................................44
Inning van de belasting: Bedrijfsvoorheffing (BV).................................................................................45
DIVERSE INKOMSTEN................................................................................................................................45
Occasionele winsten of baten (art. 90, 1°)............................................................................................46
Toepassing: cryptomunten (meerwaarden): feitelijke omstandigheden.........................................47
Platformeconomie (art. 90, 1°bis).........................................................................................................48
Onderhoudsuitkeringen (art. 90, 3°).....................................................................................................49
Meerwaarden op aandelen (art. 90, 9°)................................................................................................49
Meerwaarden op OG (art. 90, 8° en 10°)..............................................................................................49
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, Art. 90, 8°: meerwaarden op ongebouwd OG (gronden)..................................................................49
Art. 90, 10°: meerwaarden op gebouwd OG.....................................................................................50
Berekening van de Personen Belasting – (zeer) korte weergave..........................................................51
Berekening van de belastbare basis: aftrekbare bestedingen..............................................................51
Berekening van de belastbare basis: berekening belasting op GBI.......................................................51
Berekening van de belastbare basis: belastingvrije som.......................................................................52
Berekening van de belastbare basis: belastingvermindering................................................................52
Opm.: nut belastingvermindering?.......................................................................................................53
Berekening van de belastbare basis: gemeentebelasting.....................................................................53
DEEL 2.C. de vennootschapsbelasting..........................................................................................................53
1. Algemeen..............................................................................................................................................53
2. Toepassingsgebied................................................................................................................................54
1) Rechtspersoonlijkheid (naar Belgisch recht of naar buitenlands recht)............................................54
2) Voornaamste inrichting of zetel van beheer of bestuur in België.....................................................55
3) Exploitatie of verrichtingen van winstgevende aard........................................................................55
3. Belastbare grondslag............................................................................................................................57
Algemene beginselen:..........................................................................................................................57
Belangrijke principes en begrippen.......................................................................................................59
13 bewerkingen om belastbare grondslag te bepalen..........................................................................59
4. De bewerkingen....................................................................................................................................59
1e bewerking: bepaling belastbare grondslag.......................................................................................59
1e bewerking: artikel 49........................................................................................................................60
1e bewerking: abnormale/goedgunstige voordelen..............................................................................61
1e bewerking: vrijgestelde meerwaarden.............................................................................................63
2e en 3e bewerking: buitenlandse inkomsten........................................................................................64
4e bewerking: DBI-aftrek.......................................................................................................................65
8e bewerking: groepsbijdrage...............................................................................................................70
9e bewerking: notionele interestaftrek.................................................................................................72
10e bewerking: overgedragen DBI........................................................................................................75
12e bewerking: overgedragen verlies...................................................................................................75
Beperkte en onbeperkte bewerkingen.................................................................................................75
5. Berekening van de VenB.......................................................................................................................77
Tarief.....................................................................................................................................................77
Voorheffing...........................................................................................................................................77
DEEL 3: De belasting over de toegevoegde waarde..........................................................................................77
1. Begrip en werking.....................................................................................................................................77
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, Btw: basismechanisme.............................................................................................................................77
Btw: verschil met klassieke omzetbelasting..............................................................................................78
2. Belastingplichtigen....................................................................................................................................79
a) Gewone belastingplichtige...................................................................................................................80
b) Vrijgestelde belastingplichtige..............................................................................................................82
c) Niet-belastingplichtige rechtspersonen (overheden en dergelijke)......................................................83
d) Occasionele belastingplichtigen...........................................................................................................84
3. Levering van goederen.............................................................................................................................86
Levering van goederen (art. 9-10 WBTW).................................................................................................86
Met levering gelijkgestelde handelingen..................................................................................................87
Plaats van levering (art. 14 WBTW)..........................................................................................................88
Tijdstip van levering (art. 16 WBT)............................................................................................................89
4. Dienstverlening.........................................................................................................................................89
Dienstverrichting (art. 18-22 WBTW)........................................................................................................89
Met diensten gelijkgestelde handelingen.................................................................................................90
Plaats van diensten (art. 21-21bis WBTW)...............................................................................................90
Verlegging van heffing..............................................................................................................................91
Tijdstip van diensten (art. 22 WBTW).......................................................................................................92
5. Invoer........................................................................................................................................................92
6. Intracommunautaire verwerving..............................................................................................................93
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