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Book
Les options de mobilité pour vous et vos travailleurs : quelles sont les alternatives à la voiture ?
Authors: ---
ISBN: 9789464151114 Year: 2021 Publisher: Leuven Indicator

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Abstract

En qualité d’employeur, vous pouvez octroyer à vos travailleurs une voiture de société, mais aussi un vélo ou une moto de société ou encore opter pour le budget mobilité. Vous pouvez également mettre une carte carburant ou une borne de chargement à leur disposition. Nous analysons dans ce dossier les conditions et modalités de chaque option et vous dévoilons aussi les prochaines réformes attendues en la matière. Le gouvernement fédéral a en effet approuvé le 18 mai 2021 un « plan vert », prélude de nombreuses modifications. En tant que dirigeant d’entreprise, vous disposez également d’une palette d’alternatives pouvant répondre à vos besoins en termes de mobilité. Vous profiterez aussi de modèles de document prêts à l’emploi. Ce dossier est indispensable pour pouvoir être à jour et répondre aux vagues de questions qui vous seront prochainement posées.

Keywords

mobilité durable --- TVA --- fiscalité --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- 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 --- Cáin Bhreisluacha --- 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 --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- trajnostna mobilnost --- soghluaisteacht inbhuanaithe --- одржива покретљивост --- movilidad sostenible --- säästev liiklus --- mobilità sostenibbli --- održiva pokretljivost --- lëvizshmëri e qëndrueshme --- устойчива мобилност --- kestävä liikkuvuus --- βιώσιμη κινητικότητα --- trvalo udržateľná mobilita --- одржлива подвижност --- mobilidade sustentável --- bæredygtig mobilitet --- mobilità sostenibile --- trvale udržitelná mobilita --- darnus judumas --- sustainable mobility --- fenntartható mobilitás --- duurzame mobiliteit --- nachhaltige Mobilität --- mobilność zrównoważona --- mobilitate durabilă --- hållbar rörlighet --- pastāvīgas pārvietošanās iespējas --- održivi prijevoz --- hållbara transporter --- sustainable transport --- ilgtspējīgs transports --- trasporti sostenibili --- duurzaam vervoer --- darnusis mobilumas --- säästev transport --- fenntartható szállítás --- transport i qëndrueshëm --- bæredygtig transport --- nachhaltiges Verkehrssystem --- одржлив транспорт --- βιώσιμες μεταφορές --- transporte sostenible --- transportes sustentáveis --- udržitelná mobilita --- darnusis transportas --- udržitelná doprava --- одржлив транспортен систем --- transport durabil --- kestävä liikenne --- trvale udržitelná doprava --- transport durable --- avantage accessoire --- déduction fiscale --- świadczenia dodatkowe --- zusätzliche Gegenleistung --- lisäetu --- naturální mzda --- vantagem acessória --- допълнителна изгода --- complemento retributivo --- bijkomend voordeel --- természetbeni juttatás --- papildatvieglojumi --- дополнителни бенефиции --- fringe benefit --- përfitim shtesë --- personalegode --- pogodnosti --- papildoma išmoka --- πρόσθετες απολαβές --- löneförmån --- nepeňažná odmena --- erisoodustus --- додатне погодности --- drepturi bănești suplimentare salariului --- benefiċċji minn impjieg jew kariga --- remuneración en especie --- dodatne ugodnosti --- përfitime në natyrë --- atlīdzība praktiskas palīdzības veidā --- avantage en nature --- supplemento retributivo --- prestazione in natura --- бенефиции во натура --- naturaförmån --- zusätzliche Leistung des Arbeitgebers --- beneficiu nepecuniar la salariu --- frynsegode --- плата во натура --- natūrinė paskata --- nem pénzbeli juttatás --- supplemento retributivo in natura --- primitak u naravi --- beneficio no pecuniario --- mitterahaline hüvitis --- надоместоци во натура --- odměna v naturáliích --- privilégios acessórios --- απολαβές εις είδος --- luontoisedut --- naturálna odmena --- naturalindtægt --- benefits in kind --- pabalsts graudā --- voordeel in natura --- plaća u naravi --- papildomas atlygis --- außertarifliche Vergütung --- Sachbezüge --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- faoiseamh cánach --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- belastingaftrek --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- redukcia dane --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- belastingvermindering --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- sochar imeallach --- déduction fiscale --- mobilité durable --- fiscalité


Book
Le droit fiscal en Belgique
Authors: --- ---
ISBN: 9782807210981 2807210988 Year: 2023 Publisher: Limal: Anthemis,

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Abstract

Chacun dans leur domaine de spécialité, les auteurs de cet ouvrage font le bilan des modifications significatives intervenues en droit fiscal belge et international au cours de l'année écoulée. Qu'il s'agisse des nouveautés législatives, des évolutions jurisprudentielles ou de la doctrine les commentant, l'ouvrage offre une véritable vue d'ensemble des actualités en la matière. Y sont notamment examinés : La réforme du régime fiscal des droits d'auteur ; La détermination de l'ATN résultant de l'absence de retenue du précompte professionnel ; Le traitement fiscal du remboursement de la recharge à domicile d'un véhicule électrique ; La déduction des frais de vêtements, de restaurant et de réception comptabilisés comme approvisionnements/marchandises ou refacturés à des tiers ; Les nouveaux délais d'imposition, de réclamation et d'investigation ; La possibilité d'agir en référé, sous peine d'astreinte, pour obliger le contribuable à respecter ses obligations lors du contrôle ; Le régime VVPR bis ; La théorie de la rémunération et la jurisprudence récente ; Les modifications du Code de la TVA et des arrêts royaux (ex. les nouvelles obligations de communication pour les assujettis mixtes appliquant l'affectation réelle, les modifications de la prescription de l'action en recouvrement, etc.) ; La jurisprudence de la CJUE et celle de la Cour de cassation en matière de TVA. Cette nouvelle édition constitue, dans la lignée des précédents volumes, un guide pratique et complet pour le praticien du droit fiscal.

Keywords

Droit fiscal --- Belgique --- droit fiscal --- déduction fiscale --- avantage accessoire --- impôt des personnes physiques --- TVA --- porez na dohodak fizičkih osoba --- tatimi mbi të ardhurat personale --- daň z príjmu fyzických osôb --- üksikisiku tulumaks --- порез на доходак физичких лица --- luonnollisen henkilön tulovero --- personlig skat --- belasting van natuurlijke personen --- personas ienākuma nodoklis --- cáin ar ioncam pearsanta --- fizinių asmenų pajamų mokestis --- személyi jövedelemadó --- daň z příjmu fyzických osob --- imposto sobre o rendimento das pessoas singulares --- dohodnina --- персонален данок на доход --- personal income tax --- облагане на физическите лица --- φόρος φυσικών προσώπων --- taxxa personali fuq l-introjtu --- Personensteuer --- podatek dochodowy od osób fizycznych --- inkomstskatt för fysisk person --- impozit pe venitul personal --- imposta sulle persone fisiche --- impuesto sobre la renta de las personas físicas --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- Steuer natürlicher Personen --- IRPF --- IRS --- personskat --- świadczenia dodatkowe --- zusätzliche Gegenleistung --- sochar imeallach --- lisäetu --- naturální mzda --- vantagem acessória --- допълнителна изгода --- complemento retributivo --- bijkomend voordeel --- természetbeni juttatás --- papildatvieglojumi --- дополнителни бенефиции --- fringe benefit --- përfitim shtesë --- personalegode --- pogodnosti --- papildoma išmoka --- πρόσθετες απολαβές --- löneförmån --- nepeňažná odmena --- erisoodustus --- додатне погодности --- drepturi bănești suplimentare salariului --- benefiċċji minn impjieg jew kariga --- remuneración en especie --- dodatne ugodnosti --- përfitime në natyrë --- atlīdzība praktiskas palīdzības veidā --- avantage en nature --- supplemento retributivo --- prestazione in natura --- бенефиции во натура --- naturaförmån --- zusätzliche Leistung des Arbeitgebers --- beneficiu nepecuniar la salariu --- frynsegode --- плата во натура --- natūrinė paskata --- nem pénzbeli juttatás --- supplemento retributivo in natura --- primitak u naravi --- beneficio no pecuniario --- mitterahaline hüvitis --- надоместоци во натура --- odměna v naturáliích --- privilégios acessórios --- απολαβές εις είδος --- luontoisedut --- naturálna odmena --- naturalindtægt --- benefits in kind --- pabalsts graudā --- voordeel in natura --- plaća u naravi --- papildomas atlygis --- außertarifliche Vergütung --- Sachbezüge --- porezna olakšica --- falje e detyrimit tatimor --- davčna olajšava --- ulga podatkowa --- пореска олакшица --- daňová úľava --- detrazione fiscale --- tax relief --- faoiseamh cánach --- skattelättnad --- данъчно облекчение --- daňová úleva --- έκπτωση φόρου --- mokesčio lengvata --- nodokļa atvieglojums --- ħelsien mit-taxxa --- maksuvähendus --- deducción fiscal --- degrevare fiscală --- verovähennys --- adókedvezmény --- belastingaftrek --- даночно олеснување --- Steuerabzug --- skattefradrag --- dedução fiscal --- koncesion tatimor --- abbattimento fiscale --- odpočet dane --- neapmokestinamoji suma --- skattefordel --- privilegio fiscal --- намалување данок --- verohyvitys --- ukidanje poreza --- deducción impositiva --- neapmokestinamosios pajamos --- credito fiscale --- μερική φορολογική απαλλαγή --- Steuerermäßigung --- делумно простување даночен долг --- deducere fiscală --- daňový úvěr --- tax credit --- maksuvaba summa --- mokesčio sumažinimas --- crédito fiscal --- belastingfaciliteiten --- sgravio delle imposte --- adólevonás --- maksu kinnipidamine --- dégrèvement fiscal --- skattelettelse --- haber fiscal --- verohelpotus --- daňová výhoda --- abaixamento da taxa fiscal --- porezna povlastica --- φορολογική ελάφρυνση --- falje e tatimeve --- целосно простување даночен долг --- vermindering van de belasting --- veroetuus --- detrazione d'imposta --- avantazh tatimor --- nodokļa samazināšana --- redukcia dane --- Steuervergünstigung --- tax abatement --- snížení daní --- smanjenje poreza --- belastingverlichting --- abattement fiscal --- nodokļu atlaide --- skattekredit --- reducción de la base imponible --- veronpidätys --- daňové zvýhodnění --- dedução tributária --- desgravación fiscal --- Steuererstattung --- alleggerimento fiscale --- skattenedsættelse --- zbritje tatimore --- deduzione fiscale --- zbutje tatimore --- avoir fiscal --- relief from taxes --- reducere de taxe --- φορολογικό όφελος --- daňová zľava --- Steuerguthbaben --- steuerliche Erleichterung --- reducerea impozitului --- skattenedslag --- adókönnyítés --- πίστωση φόρου --- avantaj fiscal --- credito d'imposta --- belastingvermindering --- Steuervorteil --- belastingvrije som --- Steuerentlastung --- maksu ümberarvutus --- maksumäära vähendamine --- tolerim tatimor --- bonificación fiscal --- benefício fiscal --- reducere fiscală --- otpis poreza --- crédito tributária --- réduction d'impôt --- daňový rabat --- skatteavdrag --- belastingvrijdom --- mokesčio kreditas --- skatteförmån --- daňový odpočet --- agevolazione fiscale --- tax allowance --- maksu ümberarvestus --- abatimento fiscal --- avantage fiscal --- tax advantage --- tax deduction --- réduction fiscale --- adócsökkentés --- kredit tatimor --- desgravación de impuestos --- limite fiscal --- allégement fiscal --- tax concession --- vantaggio fiscale --- crédit d'impôt --- Steuergutschrift --- Steuerrückvergütung --- tax reduction --- riduzione dell'imposta --- sgravio fiscale --- credit fiscal --- φορολογική μείωση --- ulje tatimore --- veronalennus --- daňový úver --- belastingvoordeel --- даночни концесии --- allégement d'impôts --- укинување данок --- desagravamento fiscal --- daňové zvýhodnenie --- Steuererleichterung --- skattelindring --- vantagem fiscal --- maksualandus --- Steuerermässigung --- aftrekpost --- adójóváírás --- Verringerung der Steuerbelastung --- rebaja fiscal --- belastingkrediet --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- 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 --- Cáin Bhreisluacha --- 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 --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation

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