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Het Belgisch belastingrecht wordt beheerst door een aantal strakke grondregels : legaliteit, strikte interpretatie, keuzemogelijkheid van de minst belaste weg, enz. Binnen onze razendsnel evoluerende fiscaliteit zijn deze grondregels haast de enige constante factoren. Voor de belastingplichtige betekenen zij de enige bron van duurzame rechtszekerheid en bescherming tegen de financiële aanspraken van de overheid. Meer dan zeventien jaar geleden heeft Prof. dr. Stefaan Van Crombrugge, gewoon hoogleraar aan de Universiteit Gent, de voornaamste grondregels van het Belgisch fiscaal recht samengebracht in een bondig en vlot leesbaar boekje : "De grondregels van het Belgisch fiscaal recht". Daarvan werd nu een achtste herziene editie gemaakt waarin ook de meest recente rechtspraak verwerkt is. (Bron: covertekst)

Tax law --- Belgium --- 351.713 <493> --- 347.73 <493> --- 439 Fiscaal recht --- fiscaliteit --- grondrechten --- belgie --- 336.2 --- Fiscaal recht --- Belastingrecht ; België --- E080347.jpg --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- fiscalité --- droits fondamentaux --- belgique --- 347.73 <493> Financieel recht. Commerciele organisatie. Handelsinstellingen--België --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Taxation --- Law and legislation --- Belgique --- DROIT FISCAL --- Impôts --- Annalité --- Egalité --- Non rétroactivité --- Principes de bonne administration --- Relations droit fiscal - droit commun --- BELGIQUE --- légalité --- territorialité --- ordre public --- Bonne administration (droit) --- Impôts --- Annalité --- Egalité --- Non rétroactivité --- légalité --- territorialité

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