100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Previously searched by you
Previously searched by you
logo
Samenvatting MIGB - SV (Zagheden) $7.98
Add to cart
Quickly navigate to
Preview
  2.  
  3. Odisee Hogeschool (Odisee)
  4.  
  5. Postgraduaat Fiscale Wetenschappen- Avondonderwijs
  6.  
  7. Met inkomsten gelijkgestelde belastingen

Summary

Samenvatting MIGB - SV (Zagheden)
 3 views  0 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 .

Preview 3 out of 19  pages

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
All documents for this subject (1)

Seller

avatar-seller
MarilynDV

Reviews received

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




2

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

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

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

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 MarilynDV. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $7.98. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

51683 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 15 years now

Start selling
$7.98
  • (0)
Add to cart
Added