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Samenvatting Algemene principes fiscaal recht - Leo De Broeck - $7.96
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Samenvatting Algemene principes fiscaal recht - Leo De Broeck -

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Rechtstreeks, goedkoper aankopen via €4,50 als je rechtstreeks mailt: Samenvatting van het vak algemene principes van het fiscaal recht gegeven door Leo De Broeck in het academiejaar . Postgraduaat fiscale wetenschappen aan de fiscale hogeschool Brussel in avondonderwijs. Samenvatting is ...

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  • December 14, 2024
  • 10
  • 2024/2025
  • Summary
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ALGEMENE PRINCIPES
VAN FISCAAL RECHT
Leo De Broeck




Marilyn De Vlieger
2024-2025

, Inhoudsopgave
1. Belastingen .................................................................................................................................... 1
1.1. Begrip ..................................................................................................................................... 1
1.2. Situering belastingrecht ........................................................................................................... 1
1.3. Functies belastingen ................................................................................................................ 1
1.3.1. Financieel......................................................................................................................... 1
1.3.2. Economisch ..................................................................................................................... 2
1.3.3. Sociaal ............................................................................................................................. 2
1.4. Actoren .................................................................................................................................. 2
1.4.1. Wetgevende macht ........................................................................................................... 2
1.4.2. Uitvoerende macht ........................................................................................................... 2
1.4.3. Rechtsprekende macht ...................................................................................................... 2
2. Grondwettelijke basis fiscaal recht ................................................................................................. 3
2.1. Legaliteitsbeginsel ................................................................................................................... 3
2.1.1. Geen belasting dan door wet ............................................................................................. 3
2.1.2. Gevolgen .......................................................................................................................... 3
2.2. Eenjarigheidsbeginsel .............................................................................................................. 5
2.3. Gelijkheidsbeginsel ................................................................................................................. 5
3. Beginselen en kenmerken uit aard belasting en algemeen recht........................................................ 5
3.1. Fiscaal recht van openbare orde en fiscus is (g)een derde .......................................................... 5
3.2. Fiscus moet beginselen behoorlijk bestuur na te leven (BBB) .................................................... 6
3.3. Niet-retroactiviteitsregel .......................................................................................................... 7
3.4. Motiveringsvereiste EXAMEN ............................................................................................. 7
3.5. Verband gemeen en fiscaal recht .............................................................................................. 7
3.6. Territorialiteitsbeginsel ............................................................................................................ 8
3.7. Recht van verdediging ............................................................................................................. 8
4. Interpretatie van fiscale wetten EXAMEN ................................................................................... 8




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