Summary
Samenvatting Hoofdzaken belastingrecht
- Course
- Institution
Volledige samenvatting van het boek Hoofdzaken belastingrecht (2013). Auteurs: Marres, Mol-Verver en Van de Streek.
[Show more]
Seller
Follow
SFD
Reviews received
Content preview
HOOHOOFDZAKEN BELASTINGRECHT
1. Inleiding ....................................................................................................................................................................... 7
1.1. Controleren en handhaven ............................................................................................................................7
1.2. Belastingen .............................................................................................................................................................. 7
1.3. Indirect en direct..................................................................................................................................................7
1.4. Heffing en invordering ....................................................................................................................................7
1.5. Beginselen ................................................................................................................................................................ 7
1.6. Voorbeelden ............................................................................................................................................................8
1.7. Wetten ........................................................................................................................................................................8
2. Formeel belastingrecht ......................................................................................................................................... 9
2.1. Materiele heffingswetten ................................................................................................................................ 9
2.2. Formele wetten .....................................................................................................................................................9
2.3. Hardheidsclausule ..............................................................................................................................................9
2.4. Europa ........................................................................................................................................................................9
2.5. Verschillen ............................................................................................................................................................... 9
2.6. Methoden van heffing ......................................................................................................................................9
2.7. Heffing bij wijze van aanslag .......................................................................................................................9
2.8. Heffing bij wege van voldoening of afdracht op aangifte ....................................................... 10
2.9. Verplichtingen.................................................................................................................................................... 10
2.10. Boetes ....................................................................................................................................................................... 10
2.11. Vergrijpboete....................................................................................................................................................... 10
2.12. Verzuimboete ...................................................................................................................................................... 11
2.13. Andere regels ...................................................................................................................................................... 11
3. Andere sancties .......................................................................................................................................................12
3.1. Strafrecht ............................................................................................................................................................... 12
3.2. Rechtsbescherming ......................................................................................................................................... 12
3.3. Bezwaar ................................................................................................................................................................... 12
3.4. Horen en beslissen ........................................................................................................................................... 12
3.5. Beroep ...................................................................................................................................................................... 13
3.6. De verdere procedure ..................................................................................................................................... 13
3.7. Cassatie ................................................................................................................................................................... 13
3.8. Incidenteel beroep in cassatie en sprongcassatie........................................................................... 14
3.9. Algemene beginselen van behoorlijk bestuur ................................................................................ 14
3.10. Invorderingswet................................................................................................................................................. 14
3.11. Fraus legis ............................................................................................................................................................. 14
3.12. Interpretatiemethoden .................................................................................................................................. 14
3.13. Schijnhandeling................................................................................................................................................. 15
1
,HOO
4. Boxen en schijven in de inkomstenbelasting ...........................................................................................16
4.1. Boxen ....................................................................................................................................................................... 16
4.2. Box 1 ......................................................................................................................................................................... 16
4.3. Schijven .................................................................................................................................................................. 16
4.4. Box 2 ......................................................................................................................................................................... 17
4.5. Box 3 ......................................................................................................................................................................... 17
5. Subjecten in de inkomstenbelasting .............................................................................................................18
5.1. Subject ..................................................................................................................................................................... 18
5.2. Kinderen ................................................................................................................................................................ 18
5.3. Partners................................................................................................................................................................... 18
5.4. Artikel 1.2 Wet IB 2001 ................................................................................................................................. 19
6. Andere regelingen in de inkomstenbelasting..........................................................................................21
6.1. Inkomen ................................................................................................................................................................. 21
6.2. Volgorde................................................................................................................................................................. 21
6.3. Tijdstip .................................................................................................................................................................... 21
6.4. Verliezen ................................................................................................................................................................ 22
6.5. Heffingskorting ................................................................................................................................................. 22
6.6. Middeling .............................................................................................................................................................. 22
6.7. Ondernemer......................................................................................................................................................... 22
6.8. Belastbare winst ................................................................................................................................................. 23
6.9. Ondernemer......................................................................................................................................................... 23
6.10. Onderneming...................................................................................................................................................... 23
6.11. Medegerechtigde .............................................................................................................................................. 24
6.12. Rechten ................................................................................................................................................................... 24
6.13. Etikettering van vermogen ......................................................................................................................... 25
6.14. Medegerechtigde .............................................................................................................................................. 25
6.15. Winst ........................................................................................................................................................................ 25
6.16. Waardering ........................................................................................................................................................... 26
6.17. Foutenleer ............................................................................................................................................................. 27
6.18. Voorlopige voorzieningen ........................................................................................................................... 27
6.19. Andere regelingen ........................................................................................................................................... 27
6.20. Investeringen ...................................................................................................................................................... 28
6.21. Reserves .................................................................................................................................................................. 28
6.22. Urencriterium..................................................................................................................................................... 29
6.23. Staking .................................................................................................................................................................... 29
6.24. Faciliteiten ............................................................................................................................................................ 29
6.25. Eindafrekening................................................................................................................................................... 29
6.26. Ondernemersaftrek ......................................................................................................................................... 30
6.27. Ander inkomen .................................................................................................................................................. 30
2
,HOO
7. Aanmerkelijk belang............................................................................................................................................34
7.1. Belastbaar inkomen uit aanmerkelijk belang ................................................................................. 34
7.2. Aanmerkelijk belang ...................................................................................................................................... 34
7.3. Opmerkingen ...................................................................................................................................................... 34
7.4. Uitbreiden ............................................................................................................................................................. 34
7.5. Fictief ....................................................................................................................................................................... 35
7.6. Voordelen .............................................................................................................................................................. 35
7.7. Kosten ...................................................................................................................................................................... 35
8. Vervreemding ..........................................................................................................................................................36
8.1. Vervreemding ..................................................................................................................................................... 36
8.2. Gevallen ................................................................................................................................................................. 36
8.3. Doorschuiven ...................................................................................................................................................... 36
8.4. Gevallen ................................................................................................................................................................. 36
8.5. Genietingsmoment .......................................................................................................................................... 36
9. Sparen en beleggen ...............................................................................................................................................38
9.1. Sparen en beleggen ......................................................................................................................................... 38
9.2. Persoonsgebonden aftrek ............................................................................................................................. 38
10. Loonbelasting ..........................................................................................................................................................39
10.1. Loonbelasting ..................................................................................................................................................... 39
10.2. Premies volksverzekeringen ...................................................................................................................... 40
10.3. Premies werknemersverzekeringen ...................................................................................................... 41
10.4. Vereisten ................................................................................................................................................................ 41
10.5. Inkomensafhankelijke bijdrage Zorgverzekeringswet ............................................................... 41
10.6. Loon .......................................................................................................................................................................... 41
10.7. Vrijstellingen....................................................................................................................................................... 42
10.8. Genietingsmoment .......................................................................................................................................... 43
10.9. Loon voor de werknemersverzekeringen ........................................................................................... 43
10.10. Loon voor de inkomensafhankelijke bijdrage Zorgverzekeringswet................................. 43
10.11. Tarief ........................................................................................................................................................................ 44
10.12. Loonbelasting ..................................................................................................................................................... 44
10.13. Eindheffing........................................................................................................................................................... 44
10.14. Gerichte vrijstellingen ................................................................................................................................... 45
11. Dividendbelasting ..................................................................................................................................................46
11.1. Opbrengst .............................................................................................................................................................. 46
11.2. Voorbeelden ......................................................................................................................................................... 46
11.3. Brutering................................................................................................................................................................ 46
11.4. Vrijstellingen....................................................................................................................................................... 46
11.5. Afdrachtskortingen ......................................................................................................................................... 47
3
,HOO
12. Vennootschapsbelasting .....................................................................................................................................48
12.1. Belastingplicht.................................................................................................................................................... 48
12.2. Personenvennootschappen.......................................................................................................................... 49
12.3. Vrijstellingen....................................................................................................................................................... 49
12.4. Belastbaar bedrag ............................................................................................................................................. 49
12.5. Enkele begrippen .............................................................................................................................................. 50
12.6. Winst ........................................................................................................................................................................ 50
12.7. Verbondenheid ................................................................................................................................................... 50
12.8. Deelnemingsvrijstelling ............................................................................................................................... 51
12.9. Deelneming ......................................................................................................................................................... 52
12.10. Compartimentering ........................................................................................................................................ 52
12.11. Antimisbruikbepaling .................................................................................................................................... 52
12.12. Buitenlandse ondernemingswinst .......................................................................................................... 53
12.13. Andere regels ...................................................................................................................................................... 53
12.14. Beleggingsinstelling ....................................................................................................................................... 53
12.15. Financiering ......................................................................................................................................................... 53
12.16. Verrekening ......................................................................................................................................................... 54
12.17. Fiscale eenheid ................................................................................................................................................... 55
12.18. Tarief ........................................................................................................................................................................ 55
13. Erf- en schenkbelasting .......................................................................................................................................56
13.1. Erf- en schenkbelasting ................................................................................................................................. 56
13.2. Erven ........................................................................................................................................................................ 56
13.3. Fictieve verkrijgingen .................................................................................................................................... 56
13.4. Waardering ........................................................................................................................................................... 56
13.5. Vrijstellingen....................................................................................................................................................... 57
13.6. Partners................................................................................................................................................................... 57
13.7. Tarief ........................................................................................................................................................................ 57
13.8. Opmerkingen ...................................................................................................................................................... 57
13.9. Graden..................................................................................................................................................................... 58
14. Belastingen van rechtsverkeer.........................................................................................................................59
14.1. Belastingen van rechtsverkeer .................................................................................................................. 59
15. Overige belastingen ..............................................................................................................................................60
15.1. Gemeentelijke belastingen ......................................................................................................................... 60
15.2. Provinciale belastingen ................................................................................................................................. 60
15.3. Waterschapsbelasting ..................................................................................................................................... 60
15.4. Wet onroerende zaken ................................................................................................................................... 61
16. Milieu ...........................................................................................................................................................................62
16.1. Milieuheffing ...................................................................................................................................................... 62
4
,HOO
17. Omzetbelasting .......................................................................................................................................................63
17.1. Heffingsstelsel .................................................................................................................................................... 63
17.2. Richtlijn .................................................................................................................................................................. 63
17.3. Aangifte .................................................................................................................................................................. 63
17.4. Harmonisatie....................................................................................................................................................... 63
17.5. Verordeningen ................................................................................................................................................... 63
17.6. Kenmerken ........................................................................................................................................................... 63
17.7. Richtlijnen ............................................................................................................................................................ 63
17.8. Ondernemer......................................................................................................................................................... 64
17.9. Fiscale eenheid ................................................................................................................................................... 64
17.10. Verdere eisen ....................................................................................................................................................... 64
17.11. Belasting................................................................................................................................................................. 64
17.12. Leveringen ............................................................................................................................................................ 64
17.13. Diensten.................................................................................................................................................................. 66
17.14. Intracommunautaire prestaties................................................................................................................ 66
17.15. Uitzonderingen .................................................................................................................................................. 66
17.16. Invoer....................................................................................................................................................................... 66
17.17. Plaats ........................................................................................................................................................................ 66
17.18. Maatstaf van heffing ....................................................................................................................................... 67
17.19. Vrijstellingen....................................................................................................................................................... 67
17.20. Overdracht ............................................................................................................................................................ 70
17.21. Voorbelasting ...................................................................................................................................................... 71
17.22. Factuur .................................................................................................................................................................... 71
17.23. Ondernemingsvermogen ............................................................................................................................. 71
17.24. Volgen ..................................................................................................................................................................... 71
17.25. Uitgesloten ........................................................................................................................................................... 71
17.26. Andere regelingen ........................................................................................................................................... 71
18. Internationaal en Europees belastingrecht ...............................................................................................73
18.1. Beginselen ............................................................................................................................................................. 73
18.2. Voorkoming van dubbele belasting ...................................................................................................... 73
18.3. Methoden............................................................................................................................................................... 73
18.4. Onderscheid ......................................................................................................................................................... 73
18.5. Besluit ...................................................................................................................................................................... 74
18.6. Andere voorwaarden ...................................................................................................................................... 74
18.7. Vrijstelling ............................................................................................................................................................ 74
18.8. Eisen voor verrekening ................................................................................................................................. 74
18.9. Verdragen.............................................................................................................................................................. 74
18.10. Transferpricing .................................................................................................................................................. 75
18.11. Europa ..................................................................................................................................................................... 75
18.12. Beginselen ............................................................................................................................................................. 75
5
,HOO
18.13. Rechtvaardigingsgronden ........................................................................................................................... 76
18.14. Artikel 107 VWEU............................................................................................................................................ 76
19. Jaarrekeningen ........................................................................................................................................................77
19.1. Jaarrekening ........................................................................................................................................................ 77
19.2. Fiscale aangifte .................................................................................................................................................. 77
19.3. Jaarwinst................................................................................................................................................................. 77
19.4. Waardebepaling ................................................................................................................................................. 78
6
,HOO
INLEIDING
De overheid heeft geld nodig ter financiering van de collectieve uitgaven.
Dit geld komt voornamelijk uit belastingen. Bij belastingen zit het zo dat je gedwongen bent
iets aan de overheid te betalen, zonder dat hier een individuele tegenprestatie tegenover staat.
Artikel 104 Grondwet geeft aan dat belastingen uit kracht van een wet geheven moeten
worden.
De premieheffing voor de volksverzekeringen kun je ook zien als belasting.
1.1. Controleren en handhaven
De belastingdienst controleert en handhaaft de belastingen. Door het heffen van belastingen
kan de overheid het gedrag van mensen ook sturen. Ze kan ongewenst gedrag bijvoorbeeld
zwaar belasten.
1.2. Belastingen
We kennen bijvoorbeeld de volgende belastingen:
- Loonbelasting
- Vennootschapsbelasting
- Inkomstenbelasting
- Successie- en schenkbelasting
- Omzetbelasting
- Accijnzen
- Belastingen op het gebruik maken van energie en grondwater
1.3. Indirect en direct
De belastingen die als direct worden aangemerkt in de wet, zijn directe belastingen. De
belastingen zijn ook direct als ze worden geheven bij de belastingplichtigen zelf. Bijvoorbeeld
de inkomstenbelasting. Indirecte belastingen worden doorberekend. Bijvoorbeeld de
omzetbelasting.
1.4. Heffing en invordering
Wanneer we de belastingschuld vaststellen en aanwijzen wie belastingplichtig is noemen we
dit heffen. Wanneer we overgaan naar de betaling spreken we over invorderen.
1.5. Beginselen
Verschillende beginselen van het belastingrecht zijn bijvoorbeeld opgenomen in:
- Het Internationaal Verdrag inzake burgerrechten en politieke rechten
o Zie artikel 26
- Europees Verdrag tot bescherming van de rechten van de mens en de fundamentele
vrijheden
o Zie artikel 14
o Zie het 12e Protocol bij het Verdrag
- Verdrag betreffende de werking van de Europese Unie
7
, HOO
1.6. Voorbeelden
We kennen de volgende beginselen:
- Gelijkheidsbeginsel
- Rechtszekerheidsbeginsel
- Verbod van willekeur
- Effectieve rechtsbescherming
- Democratische motivering en verantwoording
- Voorkomen van excessieve verschillen in inkomen
- Etc.
1.7. Wetten
We kennen drie algemene wetten:
- Algemene wet inzake rijksbelastingen
o Voor de heffingstechnieken, controlebevoegdheden, boetes, fiscale strafrecht,
fiscale procesrecht en rechtsbescherming
- Algemene wet bestuursrecht
o Algemene bepalingen over bezwaar en beroep en over het verkeer tussen de
overheid en de burgers
- Invorderingswet
o Incassobevoegdheden bij niet tijdig betalen
Het belastingrecht dat in de heffingswetten staat noemen we materieel belastingrecht. Het
overige belastingrecht in de algemene wetten noemen we formeel belastingrecht.
8
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller SFD. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.43. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
64438 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now