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Cases - Inleiding tot Fiscaliteit (per- en vennootschapsbel.) - HW - KUL $5.43   Add to cart

Case

Cases - Inleiding tot Fiscaliteit (per- en vennootschapsbel.) - HW - KUL

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De volledige uitwerking van de cases die beschikbaar zijn gesteld aan de studenten via Toledo. Het document omvat een duidelijk en gestructureerde uitwerking per case en per behandelde probleemstelling. Dit met bijhorende wetsartikels ter verwijzing zoals ook op het examen zal worden gevraagd.

Last document update: 3 year ago

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  • January 6, 2021
  • May 28, 2021
  • 6
  • 2020/2021
  • Case
  • Unknown
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Personenbelasting:

CASE 1

Deelprobleem 1: EIGEN WOONHUIS
§ Vrijstelling eigen woonhuis ART 12 § 3 WIB
§ Netto belastbare inkomst: 0 euro

Deelprobleem 2: 2e WONING
§ Belastbaar op geïndexeerd KI * 1,4 1400 euro ART 7 §1 2° a) WIB
§ EXTRA: Geïndexeerd KI ART 518 1° WIB
§ EXTRA: KI = netto-inkomen (=bruto – kosten) ART 471 §1 2° WIB
§ Netto belastbare inkomst: 1400 euro

Deelprobleem 3: VERKOOP BOUWGROND
§ MW op bouwgrond = divers inkomen ART 90 10° WIB
§ EXTRA: Vrijstelling op MW >5jaar ART 90 10° a) WIB
§ EXTRA: <5j? MW belast aan 16,5% ART 171 4° e) WIB
§ Netto belastbare inkomst: 0 euro



OPLOSSING:

Netto belastbare onroerende inkomsten bedragen 1400 euro.

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