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Samenvatting fiscaal recht
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Alle aantekeningen van fiscaal recht gebundeld in een allesomvattende bundel met handige inhoudstafel. Er staan oefeningen, theorie en voorbeelden in.
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BEDRIJFSMANAGEMENT:RECHTSPRAKTIJK
Karel de Grote Hogeschool
Shania Vandenbergh
Academiejaar 2022 – 2023
FISCAAL RECHT
Cursus
,Inhoudsopgave
1 Basisbeginselen ............................................................................................................................... 3
1.1 Inleiding ................................................................................................................................... 3
1.1.1 Belastingen zijn overal................................................................................................. 3
1.1.2 Belastingen zijn van alle tijden .................................................................................... 3
1.1.3 De functies van belastingen ........................................................................................ 3
1.1.4 Besluit.......................................................................................................................... 5
1.2 Betalingen aan de overheid ..................................................................................................... 6
1.2.1 Belastingen .................................................................................................................. 6
1.2.2 Retributies ................................................................................................................... 6
1.2.3 Boetes.......................................................................................................................... 7
1.2.4 Parafiscale heffingen ................................................................................................... 8
1.2.5 Samenvatting ............................................................................................................... 9
1.3 Overzicht van het belastingsysteem ........................................................................................ 9
1.3.1 Van herenhuis… naar kangoeroewoning ..................................................................... 9
1.3.2 Directe versus indirecte belastingen ......................................................................... 13
1.3.3 De FOD Financiën ...................................................................................................... 13
1.3.4 Enkele cijfers.............................................................................................................. 15
1.4 Grondwettelijke beginselen ................................................................................................... 15
1.4.1 Het legaliteitsbeginsel (art. 170 GW) ........................................................................ 15
1.4.1.1 Wettelijke basis .......................................................................................... 15
1.4.1.2 Gevolgen van het legaliteitsbeginsel ......................................................... 17
1.4.1.2.1 Principiële belastingvrijdom ....................................................... 17
1.4.1.2.2 De keuze van de minst belaste weg ........................................... 17
1.4.1.2.3 Morele neutraliteit ..................................................................... 19
1.4.1.2.4 Strikte interpretatie van de wet ................................................. 19
1.4.1.2.5 De gebonden bevoegdheid van de administratie ...................... 20
1.4.2 Het eenjarigheidsbeginsel (art. 171 GW) .................................................................. 21
1.4.2.1 Wettelijke basis .......................................................................................... 21
1.4.3 Het gelijkheidsbeginsel (art. 172 GW)....................................................................... 22
1.4.3.1 Wettelijke basis .......................................................................................... 22
1.4.3.2 Gevolgen .................................................................................................... 22
1.4.3.3 Voorbeelden .............................................................................................. 22
1.4.4 Het monopoliebeginsel (art. 173 GW) ...................................................................... 23
1.4.4.1 Wettelijke basis .......................................................................................... 23
1.4.4.2 Nog een ‘specialleke’…............................................................................... 24
, 1.5 Algemene rechtsbeginselen .................................................................................................. 24
1.5.1 Non-retroactiviteitsbeginsel...................................................................................... 24
1.5.2 Territorialiteitsbeginsel ............................................................................................. 25
1.5.3 Non bis in idem ......................................................................................................... 26
1.5.4 Het fiscaal recht is van openbare orde ...................................................................... 26
1.5.5 Fiscaal recht versus gemeen recht ............................................................................ 27
1.5.6 Het beginsel van behoorlijk bestuur ......................................................................... 28
1.5.7 Hiërarchie in de fiscaliteit.......................................................................................... 29
2 Personenbelasting ......................................................................................................................... 29
2.1 Inleiding ................................................................................................................................. 29
2.1.1 Directe belastingen ................................................................................................... 29
2.1.2 Inleiding personenbelasting ...................................................................................... 30
2.2 Algemene principes ............................................................................................................... 31
2.2.1 Bepaling van de belastingplichtige ............................................................................ 31
2.2.1.1 Wie is onderworpen aan de personenbelasting? ...................................... 31
2.2.1.2 Het vermoeden van rijksinwonerschap ..................................................... 32
2.2.2 Werking van de personenbelasting ........................................................................... 33
2.2.3 Inkomstenjaar en aanslagjaar ................................................................................... 35
2.2.4 Aangifte indienen ...................................................................................................... 38
2.2.5 Huwelijk, wettelijk en feitelijk samenwonen ............................................................ 39
2.2.6 Inkomsten van minderjarige kinderen ...................................................................... 42
2.3 Belastingberekening .............................................................................................................. 43
2.3.1 Schematische voorstelling ......................................................................................... 43
2.3.2 Progressief en afzonderlijk tarief .............................................................................. 45
2.3.3 Drie soorten fiscale voordelen .................................................................................. 47
2.3.4 Indexering.................................................................................................................. 48
2.4 De belastbare inkomsten ....................................................................................................... 48
2.4.1 De soorten inkomsten ............................................................................................... 48
2.4.2 Onroerend inkomen .................................................................................................. 49
2.4.2.1 Wat zijn onroerende inkomsten?............................................................... 49
2.4.2.2 Kadastraal inkomen ................................................................................... 50
2.4.2.3 Fiscale regimes van het onroerend inkomen ............................................. 51
2.4.2.4 Berekeningsmethodes van het onroerend inkomen ................................. 53
2.4.2.5 Bijzondere gevallen bij het fiscale regime ................................................. 54
2.4.2.6 Bij wie belastbaar? ..................................................................................... 56
2.4.2.7 Aftrekbare kosten bij onroerend inkomen................................................. 57
, 2.4.2.8 Onroerend goed gelegen in het buitenland .............................................. 58
2.4.3 Roerende inkomsten ................................................................................................. 58
2.4.3.1 Wat zijn roerende inkomsten? ................................................................... 58
2.4.3.2 Roerende inkomsten en roerende voorheffing.......................................... 59
2.4.3.3 In het bijzonder .......................................................................................... 61
2.4.3.4 Bij wie belastbaar? ..................................................................................... 62
2.4.4 Beroepsinkomsten..................................................................................................... 62
2.4.4.1 Winsten ...................................................................................................... 63
2.4.4.2 Baten .......................................................................................................... 63
2.4.4.3 Bezoldigingen ............................................................................................. 63
2.4.4.4 Pensioenen ................................................................................................ 66
2.4.4.5 Bepaling van de bruto-inkomsten .............................................................. 66
2.4.4.6 Belastbare voordelen ................................................................................. 67
2.4.4.6.1 Forfaitaire beroepskosten .......................................................... 68
2.4.4.6.2 Werkelijke beroepskosten .......................................................... 69
2.4.4.7 Sociale bijdragen ........................................................................................ 70
2.4.4.8 Huwelijksquotiënt ...................................................................................... 71
2.4.5 Diverse inkomsten ..................................................................................................... 72
2.4.5.1 Wat zijn diverse inkomsten? ...................................................................... 72
2.4.5.2 Onderhoudsgelden .................................................................................... 74
2.4.5.3 Meerwaarde op ongebouwd onroerend goed .......................................... 75
2.4.5.4 Meerwaarde op gebouwd onroerend goed .............................................. 76
2.5 Belasting vrije som................................................................................................................. 77
2.5.1 Basisbedrag ............................................................................................................... 77
2.5.2 Verhoging van de belastingvrije som ........................................................................ 78
2.5.3 Belastingvermindering .............................................................................................. 79
2.5.4 Voorwaarden voor persoon ten laste........................................................................ 79
3 Vennootschapsbelasting................................................................................................................ 82
3.1 Algemene principes ............................................................................................................... 82
3.1.1 Bepaling van de belastingplichtige ............................................................................ 82
3.1.2 Werking van de vennootschapsbelasting .................................................................. 85
3.1.2.1 Algemene principes ................................................................................... 87
3.1.3 Boekjaar en aanslagjaar ............................................................................................ 90
3.1.4 Invloed van de boekhouding en het boekhoudrecht ................................................ 91
Arrest van het Hof van Cassatie dd. 20.02.1997 ....................................................... 92
3.1.5 Belang van de grootte van de vennootschap ............................................................ 93
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