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Samenvatting MIGB - SV (Zagheden) $8.76
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  2.  
  3. Odisee Hogeschool (Odisee)
  4.  
  5. Postgraduaat Fiscale Wetenschappen- Avondonderwijs
  6.  
  7. Met inkomsten gelijkgestelde belastingen

Summary

Samenvatting MIGB - SV (Zagheden)
 1 purchase
  • Course
  • Met inkomsten gelijkgestelde belastingen
  • Institution
  • Odisee Hogeschool (Odisee)

Samenvatting Met inkomsten gelijk gestelde belastingen, onderdeel van regionale en lokale belastingen aan FHS in Brussel. gebaseerd op de lessen en de ppt gedoceerd door Méhdi Zagheden in het academiejaar .

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Document information

  • January 5, 2025
  • 19
  • 2024/2025
  • Summary

Subjects

  • migb
  • zagheden
  • méhdi zagheden
  • fhs
  • brussel
  • fiscale hogeschool
  • 2024
  • samenvatting
  • met inkomsten gelijkgestelde belastingen
  • regionale en lokale belastingen

Written for

  • Odisee Hogeschool (Odisee)
  • Postgraduaat Fiscale wetenschappen- avondonderwijs
  • Met inkomsten gelijkgestelde belastingen
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MarilynDV

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Content preview

MET INKOMSTEN
GELIJKGESTELDE
BELASTINGEN
Méhdi Zagheden




De Vlieger Marilyn
2024-2025
0

,Inhoudsopgave
1. Inleiding......................................................................................................................1
2. Verkeersbelasting.......................................................................................................1
2.1. Aan belasting onderworpen voertuigen...............................................................1
2.2. Belastbaar feit......................................................................................................3
2.2.1. Ontstaan belastingschuld...............................................................................3
2.2.2. Plaats gebruik bepaald belastbaarheid..........................................................3
2.2.3. Einde belastingschuld....................................................................................3
2.3. Belastingschuldigen.............................................................................................3
2.4. Heffingsgrondslag en tarief..................................................................................4
2.5. Procedure.............................................................................................................4
2.5.1. Vestiging........................................................................................................4
2.5.2. Bezwaar.........................................................................................................4
2.5.3. Controle.........................................................................................................5
2.6. Bevoegdheid lokale besturen...............................................................................5
3. Belasting op de inverkeerstelling...............................................................................5
3.1. Algemeen.............................................................................................................5
3.2. Belastbare voertuigen..........................................................................................5
3.3. Ontstaan belastingschuld.....................................................................................6
3.4. Belastbare grondslag...........................................................................................6
3.5. Procedure.............................................................................................................6
4. Kilometerheffing.........................................................................................................7
4.1. Algemeen.............................................................................................................7
4.2. Belastbare voertuigen..........................................................................................7
4.3. Belastbare wegen.................................................................................................7
4.4. Tarief....................................................................................................................7
4.5. Belastingschuldige...............................................................................................8
4.6. Vrijstellingen........................................................................................................8
4.7. Procedure.............................................................................................................8
5. Belasting op spelen en weddenschappen..................................................................8
5.1. Aan de belasting onderworpen spelen en weddenschappen...............................8
5.2. Grondslag belasting.............................................................................................9
5.3. Tarief....................................................................................................................9
5.4. Specifiek weddenschappen op paardenwedrennen.............................................9

1

, 5.5. Specifiek casinospelen.........................................................................................9
5.6. Belastingschulden..............................................................................................10
5.7. Bevoegdheid lokale besturen.............................................................................10
5.8. Procedure...........................................................................................................10
6. Belasting op automatische ontspanningstoestellen.................................................11
6.1. Algemeen...........................................................................................................11
6.2. Aan belasting onderworpen spelen en weddenschappen..................................11
6.3. Ontstaan belastingschuld...................................................................................11
6.4. Belastingschuldigen...........................................................................................12
6.5. Verplichtingen....................................................................................................12
6.6. Verboden ontspanningstoestellen......................................................................12
6.7. Bevoegdheden lokale besturen..........................................................................12
6.8. Procedure...........................................................................................................13
7. Toekenning aandelenopties......................................................................................13
7.1. Wettelijke grondslag...........................................................................................13
7.2. Belastbaar tijdstip..............................................................................................13
7.3. Tarief..................................................................................................................13
7.4. Belastbare grondslag.........................................................................................13
7.5. Sociale zekerheidsbijdrage.................................................................................14
7.6. Bedrijfsvoorheffing.............................................................................................14
8. Toekenning warrants................................................................................................14
8.1. Definitie..............................................................................................................14
8.2. Warrant  aandelenopties....................................................................................14
9. Toekenning werknemersparticipaties.......................................................................14
9.1. Algemeen...........................................................................................................14
9.2. Belastingregime.................................................................................................15
9.2.1. Belastbaar feit..............................................................................................15
9.2.2. Belastbare grondslag...................................................................................15
9.2.3. Ontstaan belastingschuld.............................................................................15
9.2.4. Tarief............................................................................................................15
9.2.5. Belastingschuldigen.....................................................................................15




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