Samenvatting BTW 1 2e Bach BM-AF gegeven door Debruyne Eddy
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Course
BTW 1 (BODISEEHBB14A)
Institution
Odisee Hogeschool (Odisee)
Zeer uitgebreide samenvatting van BTW 1 gegeven door Debruyne Eddy in de 2e bachelor van Bedrijfsmanagement: Accountancy-Fiscaliteit. Gebaseerd op de slides en op het boek. Zeker aan te raden als je niets begrijpt en/of niet naar de lessen bent geweest! Ik was ermee geslaagd in eerste zit.
A. Nadelen van het vroegere stelsel............................................................................................................... 9
B. Verdrag van Rome (1957 – Stihtng G)................................................................................................... 9
Geplande wijzigingen................................................................................................................................... 10
4.1. Wetgeving....................................................................................................................................................10
4.2. Andere BTW-bronnen..................................................................................................................................10
5.1. Centrale posite belastngpliictge..............................................................................................................11
5.1.1. Afrekening met schatkist......................................................................................................................11
5.2. Geografsic toepassingsgebied...................................................................................................................12
5.2.1. Belang...................................................................................................................................................12
5.2.2. Defnites...............................................................................................................................................12
5.2.3. Natinale grindgebieden die NIET tit het “Binnenland” behiren:....................................................12
5.2.4. Natinale grindgebieden die WEL tit het “Binnenland” behiren:....................................................13
5.3. Belastbare candelingen...............................................................................................................................13
5.3.1. De levering van giederen.....................................................................................................................13
5.3.2. Het verrichten van diensten.................................................................................................................13
5.3.3. De intracimmunautaire verwerving van giederen.............................................................................13
5.3.4. De invier van giederen.......................................................................................................................13
5.4. Plaats van de candeling..............................................................................................................................14
6.1. “Intraiommunautair goederenvervoer”......................................................................................................14
6.2. “Aiiijnsproduiten”......................................................................................................................................14
6.3. “Reizen”.......................................................................................................................................................14
6.4. “Reisbureau”................................................................................................................................................14
6.5. “Beleggingsgoud”........................................................................................................................................15
6.6. “Gebouw”....................................................................................................................................................15
6.7. “Bijcorend terrein”......................................................................................................................................15
6.8. “Misbruik”....................................................................................................................................................15
“gedeelte van een binnen de EU verriict passagiersvervoer”...........................................................................16
“plaats van vertrek van een vervoer van passagiers”.......................................................................................16
“plaats van aankomst van een vervoer van passagiers”...................................................................................16
6.9. Belastbaar feit.............................................................................................................................................16
6.10. Opeisbaarceid van belastng.....................................................................................................................16
6.11. Tijdstp van voldoening van de btw...........................................................................................................16
6.12. Tijdstp van afdwingbaarceid van de btw.................................................................................................17
6.13. Faituur.......................................................................................................................................................17
6.14. Elektronisice faituur.................................................................................................................................17
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6.15. kans- en geldspelen...................................................................................................................................17
6.16. Loterijen.....................................................................................................................................................17
7.1. Praktsice benadering.................................................................................................................................17
7.2. Voorbeelden.................................................................................................................................................18
7.3. Wie moet de BTW voldoen?........................................................................................................................19
7.4. Basissicema 1..............................................................................................................................................19
7.5. Basissicema 2..............................................................................................................................................19
7.6. Andere gegevens die van belang zijn..........................................................................................................20
Hoofdstuk 2: De belastngpliiht.................................................................................................................... 21
7.7. Algemene besicouwingen...........................................................................................................................21
7.8. Voorwaarden die tot belastngpliict leiden................................................................................................21
7.9. Uitoefening eionomisice aitviteit.............................................................................................................21
7.9.1. Wat is een ecinimische actviteitt......................................................................................................21
7.9.2. Geregelde werkzaamheid.....................................................................................................................22
7.9.3. Zelfstandige uitiefening ecinimische actviteit.................................................................................22
7.9.4. Aard van de uitgeiefende actviteit.....................................................................................................23
Categorieën van belastngpliihtgen............................................................................................................. 24
8.1. Gewone btw-belastngpliictgen.................................................................................................................24
8.1.1. Fiscale eenheid.....................................................................................................................................24
8.2. Forfaitaire belastngpliictgen....................................................................................................................25
8.2.1. Strikte viirwaarden.............................................................................................................................25
8.2.2. Gevilgen viir firfaitaire belastngglichtgen......................................................................................26
8.3. Vrijgestelde kleine ondernemingen.............................................................................................................26
8.3.1. Viirwaarden........................................................................................................................................26
8.3.2. Begaling imzet.....................................................................................................................................26
8.3.3. Tiegassingsgebied...............................................................................................................................27
8.3.4. Uitgesliten...........................................................................................................................................27
8.3.5. Gevilgen viir vrijgestelde kleine indernemingen:............................................................................27
8.3.6. Verglichtngen......................................................................................................................................27
8.3.7. Hie wirdt men aan de vrijstellingsregeling inderwirgen.................................................................28
8.3.8. Ogte viir de gewine if firfaitaire regeling is migelijk....................................................................28
8.3.9. Verglichte ivergang naar de nirmale if de firfaitaire regeling.........................................................28
8.4. Belastngpliictgen zonder reict op afrek..................................................................................................28
8.4.1. Wetelijk kader.....................................................................................................................................28
8.4.2. Wiet......................................................................................................................................................28
8.4.3. Gevilgen...............................................................................................................................................29
8.5. Gemengde belastngpliictgen....................................................................................................................29
8.5.1. Wiet......................................................................................................................................................29
8.5.2. Gevilgen...............................................................................................................................................29
8.5.3. Princige:................................................................................................................................................30
8.5.4. Verschil met gedeeltelijke belastngglicht...........................................................................................30
8.6. Buitenlandse belastngpliictgen................................................................................................................30
8.7. Toevallige belastngpliictgen.....................................................................................................................31
8.7.1. Tievallige belastngglicht bij de verkiig van gebiuwen....................................................................31
A. Wie?........................................................................................................................................................ 31
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C. Gevolg van de keuze................................................................................................................................ 31
D. nkel voor "nieuwe" gebouwen............................................................................................................... 32
. Wat met de bijhorende gronden?............................................................................................................. 32
F. Uitvoeringsbepalingen:............................................................................................................................ 32
8.7.2. Tievallige belastngglicht bij de vestging if iverdracht van zakelijke rechten..................................33
A. Wie?........................................................................................................................................................ 33
G. Gevolg van de keuze................................................................................................................................ 33
H. Uitvoeringsbepalingen:............................................................................................................................ 33
I. nkel voor zakelijke reihten op "nieuwe" gebouwen.................................................................................33
9.1.1. Gevilgen van de niet-belastngglicht:..................................................................................................33
9.2. Belastngpliict van openbare liicamen:.....................................................................................................34
9.2.1. Gevilgen van de belastngglicht:.........................................................................................................35
10.1. Lastcebber:................................................................................................................................................35
10.2. Makelaar:..................................................................................................................................................35
10.3. Commissionair en met iommissionair gelijkgestelde persoon:.................................................................35
10.4. Consignataris:............................................................................................................................................35
11.1. Begin van de belastngpliict......................................................................................................................36
11.2. Einde van de belastngpliict......................................................................................................................36
Hoofdstuk 3: De belastbare handelingen...................................................................................................... 38
Handelingen onder bezwarende ttel.................................................................................................................38
Werkingssfeer.................................................................................................................................................38
12.1. Voorwaarden tot belastbaarceid..............................................................................................................38
12.2. De levering van goederen in strikte zin.....................................................................................................39
12.2.1. Het begrig "giederen".......................................................................................................................39
Alle liihamelijke goederen........................................................................................................................... 39
Gelijkstelling met liihamelijke goederen:..................................................................................................... 39
Uitsluitngen................................................................................................................................................ 39
12.2.2. Het begrig “levering”..........................................................................................................................39
Worden als leveringen besihouwd............................................................................................................... 40
Zijn geen leveringen..................................................................................................................................... 40
Handelingen die uitdrukkelijk als levering worden besihouwd.....................................................................40
Beperking van het begrip “levering”............................................................................................................. 40
Toepassingsgebied van art. 11...................................................................................................................... 41
Na te leven formaliteiten............................................................................................................................. 42
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Uitbreiding van het begrip “levering”........................................................................................................... 42
12.3. Belastbare interne leveringen...................................................................................................................42
12.3.1. Levering aan zichzelf viir ander dan beriegsgebruik (examen !!)...................................................42
A. Oorzaken van ontrekkingen:................................................................................................................... 42
J. Voorwaarde:............................................................................................................................................. 43
K. Doel ontrekking:..................................................................................................................................... 43
L. Gevolg onttreekng:.................................................................................................................................. 43
M. r is geen belastbare ontrekking bij:....................................................................................................... 44
N. Bijzondere toepassingsgevallen:.............................................................................................................. 45
12.3.2. Levering aan zichzelf viir beriegsgebruik........................................................................................45
A. Ingebruikname als bedrijfsmiddel............................................................................................................ 45
O. Ingebruikname anders dan als bedrijfsmiddel.......................................................................................... 46
12.3.3. Levering aan zichzelf bij defniteve stigzetng.................................................................................46
12.3.4. Ontrekking van gebiuw if zakelijk recht diir grifessiinele vervreemder....................................46
12.3.5. Verwerking.........................................................................................................................................47
Oefeningen op ontrekkingen en ingebruiknemingen...................................................................................47
12.3.6. Het iverbrengen van bedrijfsgiederen.............................................................................................49
12.4. Het iommissieiontrait..............................................................................................................................50
12.5. De vrijgestelde leveringen.........................................................................................................................50
12.5.1.1. De levering van inrierende giederen...........................................................................................50
12.6. Plaats van de levering (examen!!).............................................................................................................50
A. Algemene regel:....................................................................................................................................... 51
P. Afwijkingen op plaats van de levering:..................................................................................................... 51
12.6.1. Regime van verkiig ig afstand.........................................................................................................51
12.6.2. Oefeningen.........................................................................................................................................52
12.7. Belastbaar feit = tjdstp van de levering...................................................................................................53
Voorbeelden................................................................................................................................................ 54
12.8. Tijdstp van de opeisbaarceid van belastng (examen).............................................................................55
12.8.1. Basisregels..........................................................................................................................................55
12.8.2. Afwijkingen:........................................................................................................................................57
13.1. Het verriicten van diensten.......................................................................................................................58
13.1.1. Onderscheid tussen levering en diensten..........................................................................................58
13.2. Het begrip ”Diensten"................................................................................................................................59
13.2.1. Niet begerkende igsimming.............................................................................................................59
A. Wat is onroerende verhuur?.................................................................................................................... 60
Q. Uitzonderingen op de vrijstelling............................................................................................................. 62
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