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Procedure deel 1

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Notities bij de lessen van grondbeginselen en fiscale procedure. Gegeven in de master handelswetenschappen fiscaliteit. Volgt de exacte volgorde van de powerpoints ter beschikking op Minerva.

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Uploaded on
December 12, 2018
Number of pages
4
Written in
2018/2019
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Week 5
26/10/2018 Procedure : deel I
(lei 3)
Inhoudsopgave
1 Overzicht ficale procedure.................................................................................................................1
2 Algemene regeli..................................................................................................................................1
2.1 Normeringibevoegdheid..............................................................................................................2
2.2 Algemene ficale procedure regeli...............................................................................................2
2.2.1 Redelijkheid en verbod op willekeur......................................................................................2
2.2.2 Rechten van verdediging : hoor-en inzagerecht/onpartjdigheid..........................................2
2.2.3 Motveringiplicht...................................................................................................................2
2.2.4 Zorgvuldigheidiplicht.............................................................................................................3
2.2.5 Fair play beginiel...................................................................................................................3
2.2.6 Verbod op machtiafwending.................................................................................................3
2.2.7 Gelijkheid...............................................................................................................................3
2.2.8 Rechtizekerheid – voorzienbaarheid.....................................................................................4




1 Overzicht fscaae procedure

Belaitbaar tjdperk : tjdperk waarbinnen u belaitbare handelingen itelt.

Belaitbaar feit : moment dat handelingen geiteld binnen het belaitbaar tjdperk allemaal gekend
zijn.

Waartoe dient deze procedure?
Dit zijn de ipelregeli die vaitleggen hoe op een correcte wijze de belaitngen worden vaitgeiteld
en geïnd.

Hoe zien deze ipelregeli eruit?
Dit ii vrij complex. De ficui bezit bepaalde machten die u en ik niet hebben. Bijvoorbeeld verhoor,
deurwaarder ituren,… Want de ficui heef een taak voor het algemeen, dat vereiit dat de ficui
kordaat moet kunnen optreden zodat hij niet iteedi de machtging van de rechter nodig heef. och
wordt deze macht (uiteraard) beperkt, dit door :

 Fundamentele rechten en vrijheden (verbod op foltering, zwijgrecht, recht op verdediging,…)
 Specifeke wetelijke beperkingen
 Beginielen van behoorlijk beituur : dit ii het minit afdwingbaar, maar dit betekent dat u van
uw overheid ‘normaal’ gedrag kan verwachten. Het werk naar eer en geweten zo goed
mogelijk uitvoeren.

2 Aagemene regeas
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