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De btw-tarieven zijn in België 6 %, 12 % en 21 %. Vaak twijfelt men in de praktijk wat het btw-tarief is voor de levering van een bepaald goed of bepaalde dienst. Dit is vooral in B2C-relaties relevant maar zelfs in B2B-relaties gaat het over een voorfinancieringsaspect. Naast de (verlaagde) btw-tarieven en hun toepassingsvoorwaarden in de onroerende sector bevat dit boek een overzicht van alle toepasselijke btw-tarieven voor goederen en diensten in België. Stefan Ruysschaert is adviseur bij de FOD Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Fiscalnet en het Tijdschrift Huur. Hij is professor aan de faculteit Economie van de UGent, vakgroep Accountancy, bedrijfsfinanciering en fiscaliteit waar hij het vak btw doceert.

BTW-tarief --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- fiscaliteit --- 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 --- fiscalité --- Steuerwesen --- 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 --- Value-added tax --- Taxe à la valeur ajoutée --- Law and legislation --- Droit --- ráta CBL --- Tax law --- Belgium

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Het recht op toegang tot inrichtingen voor cultuur, sport of vermaak is onderworpen aan het verlaagd btw-tarief van 6 %. De bijlage III van de richtlijn 2006/112/CE van 28 november 2006 beoogt het recht op toegang en gebruik van sportinrichtingen. De bepaling vermeld onder rubriek XXVIII van tabel A van de bijlage bij het koninklijk besluit nr. 20 van 20 juli 1970 is uitgebreider voor de toepassing van het verlaagd tarief van 6 % dan de bijlage III van de richtlijn 2006/112/EU, en zij beoogt het recht op toegang en gebruik van inrichtingen voor cultuur en vermaak, naast het recht op toegang en gebruik van sportinrichtingen. Dit boek bevat een overzicht van gevallen waarin het verlaagd btw-tarief kan, maar ook van de gevallen waar het niet kan. Stefan Ruysschaert is adviseur bij de FOD Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Fiscalnet en het Tijdschrift Huur. Hij is professor aan de faculteit Economie van de UGent, vakgroep Accountancy, bedrijfsfinanciering en fiscaliteit waar hij het vak btw doceert.

BTW --- BTW-tarief --- 617.12 --- sport --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- 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 --- ráta CBL --- Tax law --- Recreation. Games. Sports. Corp. expression --- Belgium

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This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

VAT --- VAT rate --- tax exemption --- financial analysis --- finanční analýza --- pénzügyi elemzés --- finanšu analīze --- финансијска анализа --- финансови анализи --- analiżi finanzjarja --- análisis financiero --- finančna analiza --- finančná analýza --- δημοσιονομική ανάλυση --- analiză financiară --- финансиска анализа --- finansanalys --- rahoituslaskelma --- analyse financière --- análise financeira --- anailís airgeadais --- financijska analiza --- analizë financiare --- analiza finansowa --- financiële analyse --- finantsanalüüs --- finansinė analizė --- finansiel analyse --- analisi finanziaria --- Finanzanalyse --- pénzügyi analízis --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- ráta CBL --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- BTW-tarief --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- 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 --- 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 --- Value-added tax --- Taxe à la valeur ajoutée --- Cases. --- Jurisprudence --- Court of Justice of the European Union.

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Geeft elk jaar een overzicht van relevante brondocumenten (arresten, rulings, circulaires,...) geordend volgens de structuur van het Btw-Wetboek.

Tax law --- Belgium --- verhuur van onroerend goed --- intra-EU-handel --- BTW-tarief --- BTW --- België --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- 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 --- valoarea TVA --- PVN likme --- MwSt.-Satz --- ποσοστό ΦΠΑ --- momssats --- sadzba DPH --- stawka VAT --- stopa PDV-a --- shkallë tatimore e TVSH-së --- tipo del IVA --- rata tal-VAT --- стапка на ДДВ --- käibemaksumäär --- arvonlisäveron verokanta --- taux de TVA --- aliquota IVA --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- општ данок на потрошувачка --- оданочување на додадена вредност --- áfamérték --- PVM norma --- hozzáadottértékadó-mérték --- стапка на данок на додадена вредност --- повластена стапка на ДДВ --- општ данок на промет --- συντελεστής ΦΠΑ --- intercambios intra-UE --- трговина унутар Заједнице --- liidusesisene kaubandus --- Intra-EU-Handel --- ES vidaus prekyba --- comércio intra-UE --- trgovina znotraj EU --- ES iekšējā tirdzniecība --- trgovina unutar EU-a --- scambi intra UE --- samhandel inden for EU --- obchod v rámci EÚ --- търговия в рамките на ЕС --- EU:n sisäinen kauppa --- comerț în interiorul UE --- tregti brendapërbrenda BE-së --- échange intra-UE --- kummerċ ġewwa l-UE --- Unión belüli kereskedelem --- handel inom EU --- obchod v rámci EU --- συναλλαγές εντός της Ένωσης --- handel wewnętrzny UE --- трговија во рамките на ЕУ --- intra-EU trade --- ενδοκοινοτικές συναλλαγές --- Euroopa Liidu sisene kaubandus --- handel wewnętrzny WE --- troca intra-UE --- vnútorný obchod EÚ --- ELi sisene kabandus --- intracommunautair handelsverkeer --- EF's indenrigshandel --- intracommunautaire handel --- EG:s inre handel --- trgovina znotraj Skupnosti --- commerce intra-UE --- inre handel (EU) --- Közösségen belüli kereskedelem --- handel inom gemenskapen --- obchod vo vnútri EÚ --- comercio intracomunitario --- commerce intracommunautaire --- comerț intracomunitar --- scambio intracomunitario --- Euroopan unionin sisäinen kauppa --- comércio intracomunitário --- Единствен пазар на Европската Унија --- obchod v rámci Spoločenstva --- ενδοκοινοτικό εμπόριο --- εμπόριο εντός της Ένωσης --- intra-Community trade --- vnitřní obchod EU --- comercio intra-UE --- Kopienas iekšējā tirdzniecība --- EU's indenrigshandel --- commercio intracomunitario --- obchod uvnitř Společenství --- trgovina unutar Zajednice --- внатрешен пазар на Европската Унија --- трговија во Европската Унија --- търговия в Общността --- EU-n belüli kereskedelem --- unionin sisäinen kauppa --- внатрешна трговија во Европската Унија --- ühendusesisene kaubandus --- obchod uvnitř EU --- innergemeinschaftlicher Handel --- заеднички пазар на Европската Унија --- handel inden for Fællesskabet --- intercambio intracomunitario --- échange intracommunautaire --- yhteisön sisäinen kauppa --- Bendrijos vidaus prekyba --- обмен в рамките на ЕС --- trgovina unutar Europske unije --- scambi all'interno dell'UE --- Eiropas Savienības iekšējā tirdzniecība --- samhandel inden for Fællesskabet --- commercio intra UE --- arrendamento --- наем на недвижен имот --- lejemål for fast ejendom --- leasing imobiliar --- location immobilière --- Immobilienvermietung --- prenájom nehnuteľností --- kinnisvaraliising --- arrendamiento inmobiliario --- fastighetsuthyrning --- ingatlan-bérbeadás --- qiradhënia e pronës --- locazione immobiliare --- ilgalaikė nekilnojamojo turto nuoma --- pronájem nemovitosti --- закуп некретнина --- najam nekretnina --- property leasing --- ενοικίαση ακινήτου --- najem lokalu --- īpašuma noma --- najem nepremičnin --- отдаване на недвижими имоти под наем --- lokazzjoni ta’ proprjetà --- kiinteistöjen vuokraus --- nuompinigiai --- nájomné --- nekustamā īpašuma iznomāšana --- chirie --- ingatlanbérlés --- Mietverhältnis --- alquiler de vivienda --- Miete --- arrendamiento urbano --- nájemné --- prix de location --- rent --- nájem nemovitosti --- lakásbérlet --- arrendamiento de vivienda --- locatario --- eluruumi üürimine --- loyer --- huurprijs --- pronájem bytu --- real-estate leasing --- činže --- namo nuoma --- qiramarrje shtëpie --- īres maksa --- husleje --- ενοίκιο --- μίσθωμα --- leasing nemovitosti --- custo do aluguer --- renda --- alquiler inmobiliario --- iznajmljivanje kuća --- vuokra --- iznajmljivanje stanova --- închirierea locuințelor --- mājas izīrēšana --- Mietzins --- hyra --- costo dell'affitto --- pronájem domu --- Wohnungsvermietung --- arrendamiento de inmueble --- кирија --- huadhënie prone të paluajtshme --- kontrola nájemného --- house rental --- uthyrningspris --- ingatlanbérlet --- ingatlanlízing --- ráta CBL --- trádáil laistigh den Aontas Eorpach --- léasú réadmhaoine --- België