Dit is de volledige samenvatting van het vak 'grondige studie vennootschapsbelasting en inleiding boekhoudrecht' onderwezen aan de universiteit Gent door prof. J. Verhoeye. Deze samenvatting omvat alle wetten die in de les besproken werden. Per wet wordt een volledige uitleg gegeven en er zijn ook ...
Voordelen in het WIB 1992 ........................................................................................................................... 14
De verleende abnormale of goedgunstige voordelen............................................................................... 14
Verkregen abnormale of goedgunstige voordelen. .................................................................................. 19
Voordelen van alle aard ............................................................................................................................ 25
Intresten ........................................................................................................................................................ 38
(Afgeleide) financiële instrumenten.............................................................................................................. 54
Meer- en minderwaarden ......................................................................................................................... 73
Partiële splitsing: ........................................................................................................................................... 80
II. boekhoudkundige verwerking............................................................................................................... 81
Basisvoorbeeld ...................................................................................................................................... 81
VB 2: Gespreid te belasten meerwaarden of kapitaalsubsidies ............................................................ 83
VB 3: Herwaarderingsmeerwaarden ..................................................................................................... 85
VB 4: Partiële splitsing waarbij de verkrijgende vennootschap aandeelhouder is van de partieel te
splitsen vennootschap........................................................................................................................... 86
Boek I: inleidende bepalingen ....................................................................................................................... 89
Voorbeeld 1 ........................................................................................................................................... 95
Voorbeeld 2: .......................................................................................................................................... 97
Voorbeeld 3 ........................................................................................................................................... 98
Voorbeeld 4 ........................................................................................................................................... 99
Voorbeeld 5 ......................................................................................................................................... 100
Voorbeeld 6 ......................................................................................................................................... 100
Voorbeeld 7 ......................................................................................................................................... 100
ART 15/1 .................................................................................................................................................. 100
ART 16 ..................................................................................................................................................... 101
Hoofdstuk I. algemene principes................................................................................................................. 101
Hoofdstuk 2: waarderingsregels ................................................................................................................. 104
ART 28 ..................................................................................................................................................... 104
Waarderingsregels ...................................................................................................................................... 108
Algemene beginselen .............................................................................................................................. 108
Aanschaffingswaarde- beginselen en uitzonderingen ............................................................................ 114
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, Afschrijvingen en waardeverminderingen .............................................................................................. 122
Aftrekbare intresten ................................................................................................................................ 148
Rentegevende voorschotten ................................................................................................................... 148
Kosten aan 120% aftrekbaar ................................................................................................................... 149
Voordelen van alle aard auto’s ............................................................................................................... 149
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