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Samenvatting Fiscaal recht () (Prof. Michel Maus)
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FISCAAL RECHT 2023-2024Louise Myriam Maekelberg
PROF. MICHEL MAUS [Bedrijfsadres]
PROF. MICHEL MAUS
,Inhoudsopgave
INLEIDEND COLLEGE................................................................................................................................................................ 4
1. HOE DENKEN DE BELGEN OVER DE FISCALITEIT?...................................................................................................................................4
2. DE FUNDAMENTELE PROBLEMEN VAN DE BELGISCHE FISCALITEIT?............................................................................................................4
3. DE REACTIE OP DE FUNDAMENTELE FISCALE PROBLEMEN........................................................................................................................5
I. ALGEMENE FISCALE BEGINSELEN........................................................................................................................................... 6
A. INHOUD EN VOORWERP BELASTINGRECHT...........................................................................................................................................6
B. DEFINITIE VAN EEN “BELASTING”.......................................................................................................................................................6
1. Een belasting doet een “rechtsband” ontstaan:......................................................................................................................6
2. Tussen de “overheid” en de “belastingplichtige”.....................................................................................................................7
3. Een heffing of prestatie ten behoeve van de overheid...........................................................................................................13
4. Met als doel in de openbare uitgaven te voorzien.................................................................................................................13
C. FUNCTIES VAN EEN “BELASTING”.....................................................................................................................................................13
D. GRONDWETTELIJKE VOORSCHRIFTEN................................................................................................................................................14
1. legaliteitsbeginsel (art. 170 GW)...........................................................................................................................................14
2. Het eenjarigheidsbeginsel (art. 171 en 174 GW)...................................................................................................................15
3. Gelijkheidsbeginsel (art. 172 GW)..........................................................................................................................................16
E. ALGEMENE BEGINSEL.....................................................................................................................................................................16
1. De fiscale vordering is van openbare orde.............................................................................................................................16
2. Principieel verbod op dubbele belastingheffing (non bis in idem).........................................................................................17
II. PERSONENBELASTING: INLEIDING + ONROEREND INKOMEN.............................................................................................. 20
A. DE BEVOEGDHEID MET BETREKKING TOT DE PERSONENBELASTING..........................................................................................................20
B. HET BELASTINGSUBJECT IN DE PERSONEBELASTING..............................................................................................................................21
C. DE SYSTEMATIEK VAN DE PERSONENBELASTING..................................................................................................................................22
D. BELASTINGBEREKENING IN DE PERSONENBELASTING............................................................................................................................23
E. HET BEPALEN VAN DE BELASTBARE GRONDSLAG IN DE PERSONENBELASTING.............................................................................................25
1. Belastbare inkomsten.............................................................................................................................................................25
2. Schema primaire kwalificaties...............................................................................................................................................26
F. ONROERENDE INKOMSTEN (ART. 7-16 WIB92).................................................................................................................................27
1. Het bepalen van het belastbaar onroerende inkomen..........................................................................................................28
a) De methode van het kadastraal inkomen (K.I.) (art. 7 WIB92).............................................................................................................28
b) De methode van het reeel netto inkomen (R.N.I)................................................................................................................................30
c) Methode van het reeel bruto inkomen (R.B.I.).....................................................................................................................................31
2. Vrijstelling van B.O.I. (art. 12 WIB92)....................................................................................................................................31
3. vermindering van B.O.I. (art. 15 WIB92)................................................................................................................................31
4. Aftrekposten van B.O.I. (art. 14 WIB92)................................................................................................................................32
G. ROERENDE INKOMSTEN (ART. 17-22 WIB92)..................................................................................................................................32
1. Soorten roerende inkomsten..................................................................................................................................................33
2. Bijzonderheden.......................................................................................................................................................................34
3. Vrijstellingen en aftrekposten................................................................................................................................................34
H. BEROEPSINKOMSTEN (ART. 23-85 WIB92)......................................................................................................................................35
1. Soorten beroepsinkomen.......................................................................................................................................................35
a) Winsten (art. 24-26 WIB92).................................................................................................................................................................35
b) Baten (art. 27 WIB92).......................................................................................................................................................................... 36
c) Winsten en baten uit een vroegere activiteit (art. 28 WIB92)..............................................................................................................36
d) Bezoldigingen (art. 31-34 WIB92)........................................................................................................................................................36
e) Pensioenen (art. 34-35 WIB92)............................................................................................................................................................ 38
2. Vrijstellingen (art. 38-48 WIB92)...........................................................................................................................................38
a) Sociale en culturele vrijstellingen: artikel 38 W.I.B.92 ( ASGJ 2024) :...................................................................................................38
a) Vrijgestelde waardeverminderingen en voorzieningen ( art. 48 W.I.B.92)...........................................................................................38
b) Vrijgestelde pensioenen (art. 38-39 WIB92)........................................................................................................................................39
c) Vrijgestelde meerwaarden (art. 44-47 WIB92).....................................................................................................................................39
d) Gespreide taxatie van meerwaarden (art. 47 WIB92)..........................................................................................................................39
3. Aftrekposten (art. 49-80 WIB92)............................................................................................................................................40
a) aftrek van beroepskosten.................................................................................................................................................................... 40
b) Economische vrijstellingen (art. 67-77 WIB92)....................................................................................................................................43
c) recuperatie van beroepsverliezen (art. 78-80 WIB92)..........................................................................................................................43
I. DIVERSE INKOMSTEN (ART. 90-103 WIB92).....................................................................................................................................44
1. Soorten D.I.:............................................................................................................................................................................44
a) Toevallige winsten of baten en winsten uit speculatie ( art. 90, eerste lid, 1° WIB92 )........................................................................45
, b) Inkomsten uit deeleconomie en uit verenigingswerk ( art. 90, eerste lid, 1bis, 1ter WIB92 )..............................................................45
c) Inkomsten uit verenigingswerk ( art. 90, eerste lid, 1ter WIB92 )........................................................................................................46
d) Prijzen, subsidies etc. aan geleerden, schrijvers of kunstenaars (art. 90, eerste lid, 2° WIB92)...........................................................46
e) Sportpremies ( art. 90, eerste lid, 2°bis WIB92 )..................................................................................................................................46
f) Onderhoudsuitkeringen ( art. 90, eerste lid, 3° WIB92 ).......................................................................................................................46
g) Onderverhuring onroerende goederen, concessie voor reclame ( art. 90, eerste lid 5° WIB92 ).........................................................47
h) Loten van effecten van leningen ( art. 90, eerste lid 6° WIB92 )..........................................................................................................47
i) Verhuring van jacht-, vis- en vogelvangstrechten ( art. 90, 7° WIB92 ).................................................................................................47
j) Meerwaarden op gronden ( art. 90, eerste lid, 8° WIB92 )...................................................................................................................47
k) Meerwaarden op gebouwen ( art. 90, eerste lid, 10° WIB92 ).............................................................................................................48
l) Meerwaarden op belangrijke deelnemingen en speculatieve meerwaarden op aandelen ( art. 90, eerste lid 9° WIB92 )...................48
m) Vergoeding voor ontbrekend lot of coupon ( art. 90, eerste lid, 11° WIB92 ).....................................................................................48
n) Vergoeding voor uitvindingen aan universiteiten en hogescholen (art. 90, 1 ste lid, 12° WIB92 )..........................................................49
2. Vrijstellingen en aftrekposten................................................................................................................................................49
J. BEREKENING VAN DE BELASTING.......................................................................................................................................................49
1. Aftrekbare bestedingen (art. 104-125 WIB92).......................................................................................................................49
2. Taxatie van gezinnen (art. 86-88 en 126-129 WIB92)...........................................................................................................49
3. De tarieven van de personenbelasting...................................................................................................................................50
4. De berekening van de Belasting Staat:..................................................................................................................................51
a) Het progressief tariefstelsel................................................................................................................................................................. 51
b) De vaste tarieven (art. 171 WIB92)......................................................................................................................................................53
5. De gewestelijke opcentiemen op de personenbelasting........................................................................................................53
6. Belastingverminderingen.......................................................................................................................................................53
7. Aanvullende gemeentebelasting op de personenbelasting...................................................................................................54
III. VENNOOTSCHAPSBELASTING............................................................................................................................................ 55
A. HET BELASTINGSUBJECT IN DE VENNOOTSCHAPSBELASTING...................................................................................................................55
B. DE VASTSTELLING VAN DE BELASTBARE GRONDSLAG IN DE VENNOOTSCHAPSBELASTING..............................................................................55
C. DE TARIEVEN IN DE VENNOOTSCHAPSBELASTING.................................................................................................................................57
IV. SUCCESSIERECHTEN.......................................................................................................................................................... 59
A. ALGEMENE KENMERKEN EN TOEPASSINGSGEBIED................................................................................................................................59
1. Overgang van vermogen “door” overlijden...........................................................................................................................59
2. Indirecte belasting..................................................................................................................................................................59
3. Globaal toepassingsgebied....................................................................................................................................................59
4. Geregionaliseerde belasting..................................................................................................................................................60
B. AAN DE BELASTING ONDERWORPEN VERKRIJGINGEN............................................................................................................................60
C. GELIJKGESTELDE VERKRIJGINGEN......................................................................................................................................................61
1. De schuldbekentenissen en bepaalde schenkingen van roerende goederen ( art. 4 WSucc / 2.7.1.0.3. VCF)......................61
2. Ongelijke verdeling van huwgemeenschappen ( art. 5 WSucc – 2.7.1.0.4. VCF)...................................................................61
3. Niet geregistreerde schenkingen binnen 3, 5 (of 7 jaar) voor het overlijden ( art. 7 WSucc / 2.7.1.0.5. VCF)......................62
4. Bedingen ten behoeve van een derde ( art. 8 WSucc / 2.7.1.0.6.VCF)...................................................................................62
5. Overdrachten ten bezwarende titel met voorbehoud van vruchtgebruik of een ander levenslang recht ( art. 9-12 WSucc -
2.7.1.0.7 – 2.7.3.2.11 VCF )........................................................................................................................................................63
D. DE SAMENSTELLING VAN DE BELASTBARE GRONDSLAG.........................................................................................................................64
E. DE WAARDERING VAN HET ACTIEF....................................................................................................................................................65
F. WAARDERING VAN HET PASSIEF.......................................................................................................................................................65
G. DE VEREFFENING VAN DE RECHTEN..................................................................................................................................................66
1. Aangifteverplichting ( art. 35-47 Wsucc - 2.7.7.0.1 VCF )......................................................................................................66
2. Tarief ( art. 48 WSucc - 2.7.4.1.1 VCF)...................................................................................................................................66
a) Tarief in Vlaanderen ( art. 2.7.4.1.1 ev VCF).........................................................................................................................................66
b) Tarief in Vlaanderen: gunstregimes.....................................................................................................................................................67
b) Tarief in Brussel ( art. 48 WSucc )........................................................................................................................................................68
c) tarief in Brussel: gunstregimes............................................................................................................................................................. 69
d) Tarief in Wallonië (art. 48 WSucc.)......................................................................................................................................................70
c) Tarief in Wallonië: gunstregimes..........................................................................................................................................................71
2. Verwerping nalatenschap en tarief ( art. 68 WSucc – art. 2.7.7.0.3 VCF )............................................................................72
3. Art. 108 Wsucc: vermoeden van vermogen...........................................................................................................................72
4. Betalingsplicht ( art. 70 WSucc – art. 3.10.4.3.1 VCF )..........................................................................................................72
H. ACTUA:...................................................................................................................................................................................... 73
V. REGISTRATIERECHTEN....................................................................................................................................................... 74
A. KENMERKEN EN TOEPASSINGSGEBIED...............................................................................................................................................74
1. Registratierechten zijn “federale” en “geregionaliseerde” belastingen................................................................................74
2. Registratierechten zijn indirecte belasting.............................................................................................................................74
, 3. Registratierechten zijn formalistische belastingen................................................................................................................75
4. Registraierechten zijn belastingen op transacties onder de levenden...................................................................................76
B. REGISTRATIEVERPLICHTING.............................................................................................................................................................76
C. DE REGISTRATIEFORMALITEIT.......................................................................................................................................................... 76
1. De materiële handeling van de registratie.............................................................................................................................76
2. De termijnen voor de aanbieding ter registratie ( art. 32 - 34 WReg )..................................................................................76
3. Personen gehouden tot de registratie ( art. 35 WReg – 3.10.4.4.4 VCF )..............................................................................76
4. Sancties bij het niet naleven van de registratieformaliteit....................................................................................................77
D. SOORTEN REGISTRATIERECHTEN...................................................................................................................................................... 77
1. Vaste registratierechten.........................................................................................................................................................77
a) Het algemeen vast recht ( cf. art 11 WReg ).........................................................................................................................................77
b) Bijzondere vaste rechten.....................................................................................................................................................................77
2. Evenredige registratierechten................................................................................................................................................78
a) Overdrachten onder bezwarende titel van eigendom en vruchtgebruik van in België gelegen onroerende goederen ( cf. art 44 e.v.
WReg – 2.9.4.1.1 VCF )............................................................................................................................................................................. 78
b) Openbare verkopen van lichamelijke roerende goederen ( cf. art 77 e.v. WReg )...............................................................................81
c) Huurovereenkomst van in België onroerende goederen ( cf. art 83 e.v. WReg ).................................................................................81
d) Vestiging van een hypotheek ( cf. art 87 e.v. WReg )...........................................................................................................................81
e) Verdelingen ( cf. art 109 e.v. Wreg – 2.10.1.0.1 e.v. VCF )...................................................................................................................81
f) Inbrengen in vennootschappen ( cf. art 115 e.v. WReg )......................................................................................................................81
g) Vonnissen en arresten ( cf. art 142 e.v. WReg )...................................................................................................................................82
3. Progressieve registratierechten.............................................................................................................................................82
a) Schenkingen ( cf. art 131 e.v. Wreg - 2.8.1.0.1 VCF).............................................................................................................................82
VI. BTW................................................................................................................................................................................. 87
A. ALGEMENE KENMERKEN................................................................................................................................................................ 87
B. PRAKTISCHE BENADERING.............................................................................................................................................................. 87
C. DE BTW-BELASTINGPLICHT............................................................................................................................................................87
D. BELASTBARE VERRICHTINGEN..........................................................................................................................................................88
E. PLAATS VAN DE BELASTBARE HANDELING...........................................................................................................................................88
F. VRIJSTELLINGEN............................................................................................................................................................................89
G. VOLDOENINGSPLICHT....................................................................................................................................................................89
H. DE GRONDSLAG EN TARIEF VAN DE BELASTING...................................................................................................................................89
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