Dit document is een samenvatting van het vak 'lokale en regionale belastingen' onderwezen aan de universiteit Gent. De lessen werden uitgetypt zoals ze gedoceerd werden. De theorie wordt aangevuld met de bijhorende wetsartikelen en enkele voorbeelden. Ik behaalde grootste onderscheiding voor dit va...
LOKALE EN
REGIONALE
BELASTINGEN
[Ondertitel van document]
Astrid Lecointre
,INHOUD
Deel 1: wat is een belasting?................................................................................................................................... 5
Hoe financiert de gemeente zich? (4 bronnen) .................................................................................................. 5
Deel 2: bevoegdheid om belastingen te heffen ...................................................................................................... 6
Fiscale autonomie ............................................................................................................................................... 6
Bevoegdheden uit de wet ....................................................................................................................................... 8
Soorten heffingen die ze kunnen hanteren bij het heffen van belastingen. .......................................................... 9
De opcentiemen .............................................................................................................................................. 9
Belastingbevoegdheid: beperkingen ..................................................................................................................... 15
Beperkingen uit het begrip belastingen ............................................................................................................ 15
Beperkingen uit de grondwet ........................................................................................................................... 17
Gelijkheidsbeginsel: ...................................................................................................................................... 17
Legaliteitsbeginsel ......................................................................................................................................... 25
Territorialiteitsbeginsel ................................................................................................................................. 25
Het non-retroactiviteitsbeginsel. .................................................................................................................. 26
Algemene gemeentelijke heffingen .............................................................................................................. 29
Eenjarigheidsbeginsel ................................................................................................................................... 31
Art 464 WIB ................................................................................................................................................... 31
Beperkingen die voortvloeien uit de Vlaamse Codex fiscaliteit .................................................................... 34
Beperkingen uit het WIGB ............................................................................................................................. 35
de beperking die voortvloeit uit de wet van 21/3/1991 ............................................................................... 35
De wettelijke gereglementeerde belastingen ................................................................................................... 37
Taxidiensten .................................................................................................................................................. 38
Activeringsheffing ......................................................................................................................................... 38
Subjectgerichte beperkingen ............................................................................................................................ 43
Vraag of de gemeenschappen/gewesten de bevoegdheden van de lokale bevoegdheden kunnen beperken 44
Algemene rechtsbeginselen .............................................................................................................................. 45
Het Non-bis in idem beginsel ........................................................................................................................ 45
Het administratieve toezicht ............................................................................................................................. 45
Afzonderlijk decreet Vlaams gewest: 30/5/2008 .................................................................................................. 47
De bevoegde overheid: ................................................................................................................................. 47
Onderscheid tussen belastingplichtige en de belastingschuldige. ................................................................ 47
De vestiging ........................................................................................................................................................... 48
aangifte ............................................................................................................................................................. 48
Onderzoek en controle ..................................................................................................................................... 48
Aanslagtermijn. ................................................................................................................................................. 52
1
, gewone .......................................................................................................................................................... 52
Ambtshalve aanslag ...................................................................................................................................... 53
Procedure ...................................................................................................................................................... 54
Gevolgen van de ambtshalve aanslag ........................................................................................................... 54
Toepassingsvoorwaarden ............................................................................................................................. 55
DE sancties inzake lokale belasting ................................................................................................................... 57
Toepassingsvoorwaarden ............................................................................................................................. 57
Geschillenregeling ................................................................................................................................................. 57
Administrative procedure ................................................................................................................................. 57
Het bezwaarschrift. ....................................................................................................................................... 58
Bedoelde situaties ......................................................................................................................................... 60
Dubbele taxatie ............................................................................................................................................. 61
Nieuwe bescheiden of feiten ........................................................................................................................ 61
Gerechtelijke fase ............................................................................................................................................. 62
Invordering ............................................................................................................................................................ 63
Contante belastingen ........................................................................................................................................ 63
Kohierbelasting. ................................................................................................................................................ 64
Onderscheid tussen de belastingplichtige en de belastingschuldige ................................................................ 64
De betalingstermijn ........................................................................................................................................... 65
uitstel van betaling ........................................................................................................................................ 65
Intresten ............................................................................................................................................................ 65
Moratoriumintresten .................................................................................................................................... 66
Verjaringstermijnen ...................................................................................................................................... 66
Gewestelijke fiscale bevoegdheden ...................................................................................................................... 68
Algemene belastingbevoegdheid op grond van art 170§2 GW ........................................................................ 68
Bijzondere financieringswet (BFW) ................................................................................................................... 69
Algemene zaken .................................................................................................................................................... 74
Bevoegdheden .............................................................................................................................................. 75
Structuur VCF .................................................................................................................................................... 76
Inning en invordering .................................................................................................................................... 76
De Vlaamse belastingdienst .............................................................................................................................. 77
Registratiebelasting............................................................................................................................................... 77
De registratieformaliteit.................................................................................................................................... 78
De registratietermijn ......................................................................................................................................... 80
Wie biedt registratie aan? ................................................................................................................................. 80
Heffingregels ......................................................................................................................................................... 81
Anti-misbruikbepaling ........................................................................................................................................... 83
2
, Algemeen .......................................................................................................................................................... 83
Welke rechtshandelingen zijn belastbaar? ........................................................................................................... 84
Beding van aanwas en terugvalling ............................................................................................................... 85
Afhankelijke en onafhankelijke rechtshandelignen .............................................................................................. 86
Non bis in idem beginsel ....................................................................................................................................... 86
Soorten registratierechten: ................................................................................................................................... 87
Verkooprecht ........................................................................................................................................................ 87
Tarief ................................................................................................................................................................. 92
Verlaagd tarief voor verkoop kleine landgoederen en bescheiden woningen ............................................. 92
Verkopen aan handelaars in onroerende goederen ......................................................................................... 94
Verminderd tarief voor aankoop van een beschermd monument ............................................................... 95
Verminderingen: meeneembaarheid ................................................................................................................ 95
Vrijstellingen ......................................................................................................................................................... 96
Volledige vrijstellingen ...................................................................................................................................... 96
Openbare verkOop lichamelijke roerende goederen ........................................................................................... 96
Huurcontracten ..................................................................................................................................................... 96
De verdeling .......................................................................................................................................................... 97
Inbreng .................................................................................................................................................................. 98
Tarief ................................................................................................................................................................. 98
Belastbare verrichtingen ....................................................................................................................................... 99
Voorwaarden .................................................................................................................................................... 99
Hoe zit het nu met de handgift en de bankgift? ............................................................................................... 99
Belastingplichige ................................................................................................................................................. 100
= de begiftigde ................................................................................................................................................ 100
Belastbare grondslag ........................................................................................................................................... 100
Vroegere schenkingen ..................................................................................................................................... 100
TARIEF ................................................................................................................................................................. 101
Lokalisatie........................................................................................................................................................ 101
Onroerende goederen ................................................................................................................................ 101
Roerende goederen .................................................................................................................................... 102
De schenkingen van de familiale ondernemingnen en de vennootschappen. ............................................... 102
Ambshalve ontheffing: art 3.6.0.0.1 VCF ........................................................................................................ 104
Welke redenen kunnen er zijn? .................................................................................................................. 104
Procedure ............................................................................................................................................................ 104
De betaling ...................................................................................................................................................... 105
Controle en bewijs .......................................................................................................................................... 105
De sancties ...................................................................................................................................................... 105
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