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Privégebruik van auto’s wordt verschillend belast naargelang het om de inkomstenbelastingen of de btw gaat. Voor het WIB92 vormt het privégebruik een belastbaar inkomen als voordeel van alle aard. Deze voordelen van alle aard zijn niet onderworpen aan de btw.Op het privégebruik van een gekocht of gehuurd autovoertuig is een autonome btw-regeling van toepassing ten aanzien van de voordelen van alle aard in de regeling in de directe belastingen.In dit boek worden alle mogelijke gevallen van gemengd gebruik van een auto door een gewone btw-belastingplichtige en zijn btw-gevolgen geanalyseerd en geïllustreerd met rekenvoorbeelden.Daarnaast komen enkele bijzondere btw-topics aan bod inzake de aankoop en verkoop van auto’s.

voertuig --- BTW --- directe belasting --- openbare aanbesteding --- verkoop --- sale --- vente --- pardavimas --- prodaja --- müük --- Verkauf --- sprzedaż --- vânzare --- продажба --- venda --- försäljning --- venta --- πώληση --- myynti --- salg --- prodej --- értékesítés --- shitje --- продаја --- predaj --- vendita --- pārdošana --- bejgħ --- vënie në shitje --- eladás --- διάθεση --- siūlomos prekės --- Verkaufsangebot --- te koop aanbieden --- продажна понуда --- saluhållning --- mise en vente --- myyntiin asettaminen --- prodejní nabídka --- ponuka na predaj --- offering for sale --- messa in vendita --- piedāvājums pārdošanai --- müügiks pakkumine --- ofertă de vânzare --- udbydelse til salg --- eladási ajánlat --- öffentliche Auftragsvergabe --- přidělení zakázky --- adjudication de marché --- award of contract --- dodjela ugovora --- ανάθεση σύμβασης με δημοπρασία --- adjudicación de contrato administrativo --- възлагане на договор чрез тръжна процедура --- oddaja javnega naročila --- adjudecarea unui contract --- pridelenie zákazky --- przyznanie kontraktu --- hankintasopimuksen tekeminen --- fitimi i kontratës --- tilldelning av kontrakt --- доделување договор --- licitation --- hankelepingu sõlmimine --- għoti ta' kuntratt --- додела уговора --- adjudicação por contrato --- sutarties sudarymas --- līgumslēgšanas tiesību piešķiršana --- közbeszerzési szerződés odaítélése --- aggiudicazione d'appalto --- apertura dell'appalto --- adjudication de travaux publics --- automatické verejné obstarávanie --- tájékoztató az eljárás eredményéről --- automaattinen kilpailuttaminen julkisella tarjouskilpailulla --- aankondiging van een aanbesteding --- award notice --- award procedure --- adjudicación por lotes --- Vergabe eines öffentlichen Lieferauftrags --- Durchführung der Auftragsvergabe --- adjudicación de contrato público --- appalto permanente --- διαρκής μειοδοτικός διαγωνισμός --- tilldelning av offentligt kontrakt --- πρόσκληση εκδήλωσης ενδιαφέροντος --- Dauerausschreibung --- parecer de adjudicação --- adjudicación del contrato --- aggiudicazione --- προκήρυξη διαγωνισμού --- opening van een aanbesteding --- myöntämismenettely --- adjudication --- meddelande om anbudsförfarande --- pranešimas apie laimėtą sutartį --- procedura d'appalto --- bando di gara d'appalto --- Eröffnung der Auftragsvergabe --- πλειοδοτικός διαγωνισμός --- anbudsförfarande --- procédure d'adjudication --- paziņojums par līguma piešķiršanu --- adjudicatario --- avviso di gara d'appalto --- procedură de adjudecare --- δημοπράτηση δημοσίου έργου --- aanbesteding door de overheid --- sutarties laimėtojo išrinkimo tvarka --- közbeszerzési eljárás --- Bekanntmachung der Auftragsvergabe --- procedura d'aggiudicazione --- pakkumisprotseduur --- διαδικασία μειοδοτικού διαγωνισμού --- poder adjudicador --- oznámenie o uzatvorení zmluvy --- Verfahren zur Auftragsvergabe --- tenderim publik automatik --- adjudicação de obras públicas --- kontraktstilldelning vid anbudsförfarande --- adjudication de fournitures --- capitolato d'appalto --- јавни набавки --- licitationsprocedure --- tilldelning av leveranskontrakt --- adjudicação por concurso público --- adjudicação de fornecimentos --- adjudicação --- pasūtījuma piešķiršanas kārtība --- processo de adjudicação --- aanbesteding --- teade lepingu sõlmimise kohta --- szerződés odaítéléséről szóló hirdetmény --- postup uzatvárania zmluvy --- προκήρυξη μειοδοτικού διαγωνισμού --- atklātais konkurss --- indizione di gara d'appalto --- μειοδοτικός διαγωνισμός --- njoftim për fitimin e kontratës --- javna dodjela ugovora --- attribuzione del contratto di appalto --- aanbestedingsprocedure --- ouverture d'adjudication --- δημοπρασία --- avis d'adjudication --- concurso público permanente --- automatic public tendering --- procedurë e fitimit të kontratës --- entidad adjudicadora --- offentlig licitation --- κατακύρωση σύμβασης με δημοπρασία --- διαγωνισμοί προμηθειών --- pravidla výběrového řízení --- myöntämisilmoitus --- criterio de adjudicación --- adjudication permanente --- automatiškas dalyvavimas viešajame konkurse --- adjudicação de contrato --- otorgamiento del contrato --- avalik võistupakkumine --- permanente aanbesteding --- aviz de adjudecare --- Vergabe eines öffentlichen Bauauftrags --- inledande av anbudsförfarande --- licitationsbekendtgørelse --- pályázati felhívás hirdetménye --- szerződés odaítélése --- sutarties skyrimas --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- impôt direct --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- veikolu --- vehículo --- mjet --- vozilo --- vozidlo --- vehicle --- veículo --- ajoneuvo --- véhicule --- Fahrzeug --- befordringsmiddel --- jármű --- transporto priemonė --- όχημα --- fordon --- превозно средство --- возило --- transportlīdzeklis --- feithicil --- pojazd --- veicolo --- vehicul --- sõiduk --- impiante transporti --- сообраќајно средство --- dopravné vybavenie --- rullande materiel --- dopravné zariadenie --- køretøj --- transporta aprīkojums --- materiale di trasporto --- közlekedési eszköz --- transport facilities --- rollendes Material --- kuljetuslaitteet --- transporto įranga --- transport equipment --- veovahendid --- rullende materiel --- liiklusvahendid --- prijevozno sredstvo --- vůz --- transportmateriel --- material de transporte --- material circulante --- μεταφορικό υλικό --- pajisje transporti --- material rodante --- transportmaterieel --- transporta infrastruktūra --- echipament de transport --- matériel de transport --- matériel roulant --- τροχαίο υλικό --- Motor vehicles --- Véhicules automobiles --- Wages-in-kind --- Salaires en nature --- Value-added tax --- Taxe à la valeur ajoutée --- Tax refunds --- Impôt --- Taxation --- Impôts --- Law and legislation --- Droit --- Remboursement --- díol --- conradh a dhámhachtain --- cáin dhíreach --- Tax accounting --- Tax law --- Belgium