Samenvatting voor het vak Vennootschappelijk jaarrapport 3 specifiek voor het onderdeel fiscaal recht. Van het boek "Belastingrecht voor Bachelors en masters 2018/2019" zijn de hoofdstukken 2, 4, 5, 9, 10 en 13 te vinden. Hierdoor heb je in 1 document alle hoofdstukken en paragrafen die je moet ken...
Samenvattingen fiscaal recht
Inhoud
Hoofdstuk 2: Loonbelasting....................................................................................................................6
2.1 Inleiding........................................................................................................................................6
2.2 Dienstbetrekking..........................................................................................................................6
2.2.1 Inleiding.................................................................................................................................6
2.2.2 Privaatrechtelijke dienstbetrekking.......................................................................................6
2.2.3 Publiekrechtelijke dienstbetrekking.......................................................................................6
2.3 Inhoudingsplichtige......................................................................................................................6
2.3.1 Inleiding.................................................................................................................................6
2.3.2 Inhoudingsplicht bij echte dienstbetrekkingen......................................................................6
2.4 Loon..............................................................................................................................................7
2.4.1 Inleiding.................................................................................................................................7
2.4.2 Belastbaar loon......................................................................................................................7
2.4.3 Loon.......................................................................................................................................7
2.4.4 Tabelloon...............................................................................................................................7
2.4.5 Loon in geld...........................................................................................................................7
2.4.6 Loon in natura........................................................................................................................7
2.10 Inhoudingsplichtige als belastingplichtige..................................................................................7
2.10.1 Inleiding...............................................................................................................................7
2.10.2 Eindheffing toepassen.........................................................................................................7
2.10.3 Gerichte vrijstellingen..........................................................................................................7
2.10.4 Vrije ruimte..........................................................................................................................8
Hoofdstuk 4: Box 1: winst uit onderneming...........................................................................................9
4.1 Algemeen......................................................................................................................................9
4.2 Inleiding........................................................................................................................................9
4.3 Onderneming................................................................................................................................9
4.4 Ondernemers en andere winstgenieters....................................................................................10
4.4.1 Inleiding...............................................................................................................................10
4.4.2 Ondernemerschap...............................................................................................................10
4.4.3 Urencriterium art. 3.6..........................................................................................................10
4.4.4 Medegerechtigden...............................................................................................................11
4.4.5 Schuldeisers met specifieke vorderingen op een ondernemer/onderneming.....................11
4.4.6 Uitsluiting van ondernemingsfaciliteiten.............................................................................12
, 4.4.7 Beperkte verliesverrekening voor medegerechtigden en schuldeisers met specifieke
vordering......................................................................................................................................12
4.5 Verhouding tussen winst uit onderneming en andere inkomensbronnen..................................12
4.5.1 Winst uit onderneming vs belastbaar loon..........................................................................12
4.5.2 Winst uit onderneming vs resultaat uit overige werkzaamheden.......................................12
4.5.3 Winst uit onderneming vs inkomen uit sparen en beleggen................................................12
4.6 Inleiding......................................................................................................................................12
4.7 Basisprincipes fiscale winstbepalingen.......................................................................................13
4.7.1 Inleiding...............................................................................................................................13
4.7.2 Goed koopmansgebruik.......................................................................................................13
4.7.3 Balanscontinuïteit en foutenleer.........................................................................................13
4.8 Vermogensetikettering...............................................................................................................14
4.8.1 Inleiding...............................................................................................................................14
4.8.2 De wijze van etikettering.....................................................................................................14
4.8.3 Vermogensetikettering en huwelijksgoederenregime.........................................................15
4.8.4 Keuzeherziening...................................................................................................................15
4.9 Waardering van vermogensbestanddelen..................................................................................15
4.9.1 Inleiding...............................................................................................................................15
4.9.2 Bedrijfsmiddelen..................................................................................................................15
4.9.3 Vorderingen.........................................................................................................................16
4.9.4 Effecten................................................................................................................................16
4.9.5 Voorraden............................................................................................................................16
4.9.6 Onderhanden werk..............................................................................................................17
4.9.7 Schulden..............................................................................................................................17
4.9.8 Voorzieningen......................................................................................................................17
4.9.9 Toekomstige loon- en prijsstijgingen...................................................................................17
4.10 Kapitaalstortingen en -onttrekkingen.......................................................................................17
4.10.1 Inleiding.............................................................................................................................18
4.10.2 eigenwoningforfait bij ondernemingswoning....................................................................18
4.10.3 Privégebruik auto van de zaak...........................................................................................18
4.15 Investeringsaftrek.....................................................................................................................18
4.15.1 Inleiding.............................................................................................................................18
4.15.2 Kleinschaligheidsinvesteringsaftrek...................................................................................18
4.15.3 Energie-investeringsaftrek.................................................................................................18
4.15.1 Milieu-investeringsaftrek...................................................................................................18
4.16 Desinvesteringsbijtelling.......................................................................................................19
, 10.2 Wat is omzetbelasting?.............................................................................................................26
10.2.1 Inleiding.............................................................................................................................26
10.3 Wie moet belasting voldoen?...................................................................................................26
10.3.1 Inleiding.............................................................................................................................26
10.3.2 Ondernemer......................................................................................................................26
10.4 Belastbaar feit 1: de levering van goederen.............................................................................26
10.4.1 Inleiding.............................................................................................................................26
10.4.2 Levering van goederen (vooralsnog alleen intro en ad a)..................................................27
10.4.4 Plaats van de levering (intro en art. 5 lid 1).......................................................................27
10.5 Belastbaar feit 2: Intracommunautaire verwerving (ICV).........................................................27
10.5.1 Inleiding.............................................................................................................................27
10.5.2 Het huidige systeem: ICP...................................................................................................27
10.8 Belastbaar feit 5: diensten........................................................................................................27
10.8.1 Inleiding.............................................................................................................................27
10.8.2 Het begrip dienst...............................................................................................................27
10.8.3 Plaats van dienst................................................................................................................27
10.10 Waarover moet omzetbelasting betaald worden?.................................................................28
10.10.1 Inleiding...........................................................................................................................28
10.10.2 De vergoeding..................................................................................................................28
10.11 Hoeveel omzetbelasting moet er worden voldaan?...............................................................28
10.11.1 Inleiding...........................................................................................................................28
10.11.2 Tabel 1.............................................................................................................................28
10.11.3 Tabel 2.............................................................................................................................28
Hoofdstuk 13: Formeel belastingrecht.................................................................................................29
13.1 Inleiding....................................................................................................................................29
13.2 Inleiding....................................................................................................................................29
13.4 Woonplaats of vestigingsplaats................................................................................................29
13.6 Aanslagbelastingen...................................................................................................................29
13.6.1 Inleiding.............................................................................................................................29
13.6.2 Opleggen aanslag...............................................................................................................29
13.6.3 Voorlopige aanslag............................................................................................................29
13.6.4 Te verrekenen bedragen....................................................................................................29
13.6.5 De navorderingsaanslag.....................................................................................................30
13.6.6 chronologische overzicht...................................................................................................30
13.7 Aangiftebelastingen..................................................................................................................30
13.7.1 Inleiding.............................................................................................................................30
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