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e uitgever n.a.v. Boekenbeurs Mediatheek 2013

tva --- 336.23 )* B.T.W. --- fiscaliteit --- belastingen --- tarifering --- aangifte --- btw --- Schoolbooks - Didactic material --- Belasting op de Toegevoegde Waarde --- Fiscaliteit --- Indirecte belastingen --- 336.23 )* B.T.W

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Als de basiscursussen van de hand van Jos Vervoort al niet de verplichte opleidingscursus van de universiteit, de hogeschool of het vormingscentrum uitmaken, worden ze op zijn minst vermeld als aanbevolen literatuur. Ook stagiairs IAB of BIBF bereiden zich op hun eindexamen voor aan de hand van dezelfde cursussen. Eenmaal gebruikt, zijn ze voor de rest van de fiscale carrière onmisbaar omwille van hun toegankelijkheid. Fiscaal recht wordt als moeilijk, detaillistisch en onoverzichtelijk ervaren. De verdienste van de auteur is de betreffende wetgeving op een bevattelijke wijze naar voor te brengen en rijkelijk met voorbeelden te illustreren. De synthese van wetsartikelen, de analyses van de auteur, de systematische vermelding van administratieve beschouwingen en van toetsingen door de rechtbanken geven een vrij compleet overzicht van het fiscale landschap. Ook voor de gebruiker zonder een specifieke juridische opleiding wordt het gebruik van wetsartikelen een evidentie.Op basis van een jaarlijkse update verschijnt reeds meer dan 20 jaar in de reeks Fiscaal Stramien dit boek: Vennootschapsbelasting - basiscursus.Uitgaande van de boekhoudkundig resultaat wordt stap voor stap het fiscaal resultaat bepaald en de belasting berekend. Ook hier worden de van toepassing zijnde artikelen van het WIB rijkelijk met cijfervoorbeelden en rechtspraak geïllustreerd. Ook de eerder gespecialiseerde materie van liquidatie en reorganisatie wordt in deze basiscursus opgenomen.Bron : http://www.boekenbank.be

Income tax --- Law and legislation --- Belgium --- Corporations --- Taxation --- Handbooks, manuals, etc. --- Vennootschapsbelastingen --- Fiscaliteit --- Vennootschappen --- Belastingen --- Vennootschapsrecht --- Vennootschapsbelasting --- Vennootschap --- Belasting (fiscaal)

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De Belgische fiscaliteit wordt alsmaar ingewikkelder en wijzigt voortdurend. De synthese van wetsartikelen, de analyses van de auteur, de systematische vermelding van administratieve beschouwingen en van toetsingen door de rechtbanken geven een vrij volledig overzicht van de materie.De Basiscursus Vennootschapsbelasting besteedt veel aandacht aan de studie en de bepaling van de belastbare winst. De negen bewerkingen worden uitvoerig toegelicht. Aansluitend wordt overgegaan tot de berekening van de belasting en de verdeling van de winst. Een apart hoofdstuk is gewijd aan de reorganisatie van vennootschappen.

fiscaliteit --- rechtspraak --- België --- Belgium --- 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 --- vrchní soud --- tiesas --- teismo institucijos --- sodišča --- судови и трибунали --- courts and tribunals --- δικαστήριο --- domstol --- curți și tribunale --- gjykata --- qrati u tribunali --- правосуђе --- juridiction --- tuomioistuin --- bíráskodás --- jurisdição --- sądownictwo --- jurisdiktion --- sudovi --- Gerichtsbarkeit --- kohus --- giurisdizione --- jurisdicción --- súdy a tribunály --- юрисдикция --- sistema giurisdizionale --- retskreds --- ítélőtábla --- δικαιοδοτικό σύστημα --- трибунали со ограничена надлежност --- систем на судови --- ад хок трибунали --- kohtusüsteem --- bíróság --- постојани трибунали --- système juridictionnel --- sistema jurisdiccional --- меѓународни трибунали --- domsmyndighed --- soustava soudů --- bírósági rendszer --- Gerichtssystem --- 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 --- Taxes --- Company law. Associations --- Tax law --- vennootschapsbelastingen --- cúirteanna agus binsí --- 336.22 )* VENNOOTSCHAPSBELASTING --- vennootschapsbelasting --- Vennootschapsbelastingen; België --- Vennootschapsbelastingen --- 336.2 --- fiscaal recht --- belgie --- vennootschappen --- investeringsaftrek --- impot des societes --- droit fiscal --- belgique --- societes --- déduction d'investissement --- België --- vennootschap --- sociedad --- organisatsioon --- társaság --- organizácia --- εταιρεία --- организация --- įmonė --- eagraíocht --- société --- organizații --- selskab --- organizatë --- sammanslutning --- organizācija --- gospodarska družba --- organizzazzjoni --- organizace --- sociedade --- yhtiö --- претпријатие --- organisation --- impresa --- spółka --- Gesellschaft --- привредно друштво --- društvo (trgovačko) --- καταστατικό της εταιρείας --- társaság alapszabálya --- organization --- statuten van de vennootschap --- gazdasági társaság --- personalitatea juridică a societății comerciale --- társasági alapító okirat --- társasági szerződés --- νομικό καθεστώς εταιρείας --- forma jurídica de sociedade --- trgovačko društvo --- társaság alapító okirata --- juridische vorm van de vennootschap --- società --- organizacija --- právní postavení společnosti --- forma jurídica de la sociedad --- bolags juridiska status --- statut juridique de société --- statuto della società --- juridisk selskabsform --- yrityksen oikeudellinen muoto --- juridisch statuut van de vennootschap --- társasági alapszabály --- Rechtsform einer Gesellschaft --- estatuto jurídico de sociedade --- estatuto de la sociedad --- bedrijfsvorm --- association --- organizācijas juridiskais statuss --- įmonių teisinis statusas --- statusi ligjor i një sipërmarrjeje --- právne postavenie podniku --- organizacijų teisinis statusas --- právní statut společnosti --- legal status of an undertaking --- estatuto da sociedade --- Gesellschaftssatzung --- statuto giuridico di società --- forme juridique de société --- företagsform --- правна форма на трговски друштва --- társaság jogi formája --- форма на трговско друштво определена со закон --- νομική μορφή εταιρείας --- forma giuridica di società --- ettevõtte õiguslik seisund --- selskabs status --- estatuto jurídico de la sociedad --- uzņēmuma juridiskais statuss --- selskabs juridiske status --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- 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 --- uzņēmuma peļņas nodoklis --- tatim mbi fitimin --- davek na dobiček pravnih oseb --- impôt sur les sociétés --- porez na dobit --- társasági adó --- imposto sobre as sociedades --- Unternehmenssteuer --- impozit corporativ --- корпоративен данок --- impuesto sobre sociedades --- daň z příjmů právnických osob --- ettevõtte tulumaks --- корпоративен данък --- podatek dochodowy od osób prawnych --- порез на добит привредних друштава --- yhtiövero --- daň z príjmov právnických osôb --- corporation tax --- φόρος εταιρειών --- cáin chorparáide --- imposta sulle società --- bolagsskatt --- taxxa korporattiva --- pelno mokestis --- selskabsskat --- impuesto sobre la renta de las sociedades --- társasági jövedelemadó --- данок на профит --- įmonių pajamų mokestis --- impozit pe profit --- įmonių pelno mokestis --- voittovero --- skatt på bolagsinkomst --- profits tax --- peļņas nodoklis --- tatim mbi të ardhurat tregtare --- imposto sobre as pessoas coletivas --- daň z příjmů korporací --- impôt sur les bénéfices industriels et commerciaux --- impuesto de sociedades --- kasumimaks --- belasting op industriële en commerciële winst --- daň ze zisku podniků --- Steuer auf Einkommen aus Handel und Gewerbe --- Körperschaftssteuer --- imposta sugli utili industriali e commerciali --- yhtiötulovero --- imposta sul reddito delle persone giuridiche --- beskatning af juridiske personer --- daň zo zisku --- imposto sobre os lucros industriais e comerciais --- skat på indkomster i selskaber --- impozit al persoanelor juridice --- Steuer juristischer Personen --- φόρος νομικών προσώπων --- jogi személy adója --- corporate income tax --- ettevõttemaks --- impôt des personnes morales --- belasting van rechtspersoonlijkheden --- imposta sulle persone giuridiche --- IRPEG --- porez na dobit trgovačkih društava --- korporační daň --- beskattning av juridisk person --- daň z príjmov spoločnosti --- данок на правни лица

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Taxes --- Company law. Associations --- Tax law --- vennootschapsbelastingen --- Belgium

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De Belgische fiscaliteit wordt alsmaar ingewikkelder en wijzigt voortdurend. Jos Vervoort slaagt erin om de wetgeving op een bevattelijke wijze uit te leggen en rijkelijk met schema’s, overzichten en voorbeelden te verduidelijken. De synthese van wetsartikelen, de analyses van de auteur, de systematische vermelding van administratieve beschouwingen en van toetsingen door de rechtbanken geven een vrij volledig overzicht van de materie. De Inititiatiecursus Personenbelasting is gefocust op het fiscaal stelsel van de doorsnee loontrekkende belastingplichtige. Iemand die geleend heeft voor de aankoop van een gezinswoning, aan pensioensparen doet, beroepskosten bewijst, gebruik maakt van dienstencheques, kosten van kinderopvang heeft, ... Ook in deze doet de zesde staatshervorming zich voelen. Telkens wordt er verwezen naar het overeenkomstige vak en de code in de aangifte.

fiscaliteit --- belasting van natuurlijke personen --- ontlening --- algemene kosten --- общи разходи --- shpenzime të përgjithshme --- режиски трошоци --- despesas gerais --- overheads --- Gemeinkosten --- yleiskustannukset --- γενικά έξοδα --- režijné náklady --- režijní náklady --- netiesioginiai kaštai --- spese generali --- generalomkostninger --- pieskaitāmās izmaksas --- режијски трошкови --- frais généraux --- režijski troškovi --- koszty pośrednie --- cheltuieli generale --- spejjeż ġenerali --- üldkulud --- forchostais --- gastos generales --- általános költségek --- režijski stroški --- indirekta kostnader --- cheltuieli de gestionare --- administratívne výdavky --- shpenzime argëtimi --- reklámköltségek --- έξοδα παραστάσεως --- förvaltningskostnader --- administrativni troškovi --- allmänna omkostnader --- pridėtinės išlaidos --- koszty ogólne --- running costs --- finanšu izdevumi --- административни разходи --- izklaides izdevumi --- spejjeż amministrattivi --- spejjeż finanzjarji --- frais de gestion --- Werbungskosten --- frais indirects --- finansinės išlaidos --- трошоци за репрезентација --- gastos administrativos --- cheltuieli indirecte --- financiële onkosten --- despesas administrativas --- administrative expenses --- costi amministrativi --- overhead cost --- финансиски трошоци --- reprezentančni stroški --- разходи за управление --- náklady na správu --- hallinnolliset kulut --- bendrosios išlaidos --- administrativa kostnader --- finansielle omkostninger --- gastos de gestión --- finansiella kostnader --- spejjeż żejda --- општи трошкови --- upravni stroški --- administratiekosten --- costi finanziari --- zusätzliche Kosten --- διοικητικά έξοδα --- frais de représentation --- forvaltningsudgifter --- troškovi režija --- cheltuieli de reprezentare --- administrationsudgifter --- трошкови управљања --- allgemeine Kosten --- despesas de representação --- administrationsomkostninger --- gastos financieros --- costi generali --- koszty zarządzania --- edustuskulut --- omkostnader --- entertainment expenses --- custos gerais --- pārvaldības izdevumi --- χρηματοοικονομικά έξοδα --- cheltuieli financiare --- všeobecná režie --- overhead --- koszty reprezentacji --- náklady na reprezentáciu --- finančné náklady --- splošni stroški --- gastos indirectos --- έξοδα διαχείρισης --- општи трошоци --- yleiskulut --- finanční náklady --- gastos regulares generales --- finančni stroški --- Verwaltungskosten --- представителни разходи --- spese generali di amministrazione --- beheerskosten --- Managementkosten --- oncost --- Finanzierungskosten --- despesas de gestão --- gastos de representación --- dépenses indirectes --- reprezentační výdaje --- γενικό κόστος --- spese di gestione --- koszty administrowania --- overheadkostnad --- spese indirette --- frais financiers --- hallintokulut --- fællesomkostninger --- spejjeż operattivi --- Repräsentationskosten --- representatiekosten --- kosto variabël --- spese di rappresentanza --- správní režie --- shpenzime financiare --- indirekte omkostninger --- rahoituskulut --- vispārējie izdevumi --- výdaje na reprezentaci --- representationskostnad --- reprezentációs költségek --- pieskaitāmie izdevumi --- тековни трошоци --- stroški upravljanja --- forchostas --- finantskulud --- OH-kostnader --- adminisztrációs költségek --- overheadkosten --- esinduskulud --- custos financeiros --- administratiivkulud --- финансијски трошкови --- административни трошоци --- reprezentacinės išlaidos --- финансови разходи --- jooksvad kulud --- general expenses --- driftsudgifter --- frais administratifs --- режийни разходи --- správní náklady --- netiesioginės išlaidos --- finanszírozási költségek --- opći troškovi --- financial expenses --- 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 --- 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 --- impôt des personnes physiques --- ПДД --- Годишна даночна пријава за утврдување персонален данок на доход --- szja --- Steuer natürlicher Personen --- IRPF --- IRS --- personskat --- empréstimo contraído --- skolinimasis --- pożyczka --- iasacht --- výpožička --- výpůjčka --- lainan ottaminen --- posudba --- empréstito --- huamarrje --- δανειοληψία --- kölcsönfelvétel --- lån --- Anleihe --- borrowing --- laenu võtmine --- заемане --- узимање зајма --- assunzione di prestito --- задолжување --- aizņēmums --- teħid ta’ self --- najem posojila --- primirea unui împrumut --- emprunt --- fixed-interest loan --- zajam sa promjenjivim kamatama --- kiinteäkorkoinen laina --- земање кредит --- hua me interes të lëvizshëm --- lånoptagelse --- hua me interes fiks --- lån till fast ränta --- emprunt à taux variable --- δάνειο με σταθερό επιτόκιο --- prestito a tasso variabile --- prestito a tasso fisso --- empréstito a interés variable --- lån til variabel rente --- vaihtuvakorkoinen laina --- paskola už nustatytas palūkanas --- festverzinsliche Anleihe --- Anleihe mit variablem Zinsfuß --- кредит со фиксна каматна стапка --- lån til fast rente --- emprunt à taux fixe --- paskola už kintamąsias palūkanas --- állandó kamatozású kölcsön --- aizdevums ar mainīgu procentu likmi --- δάνειο με μεταβλητό επιτόκιο --- fikseeritud intressimääraga laen --- empréstimo a juro fixo --- кредит со променлива каматна стапка --- empréstito a interés fijo --- aizdevums ar fiksētu procentu likmi --- fix kamatozású kölcsön --- împrumut cu dobândă fixă --- lening met variabele rentevoet --- floating-rate loan --- püsiva intressimääraga laen --- pôžička s premenlivou úrokovou sadzbou --- узајмљивање --- változó kamatozású kölcsön --- empréstimo a juro variável --- půjčka s pohyblivou úrokovou sazbou --- pôžička s pevnou úrokovou sadzbou --- împrumut cu dobândă variabilă --- ujuva intressimääraga laen --- půjčka s pevnou úrokovou sazbou --- lån till rörlig ränta --- accensione di prestito --- lening met vaste rentevoet --- fiksni interestni zajam --- 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 --- handleiding --- gwida --- uživatelská příručka --- guía del usuario --- felhasználói kézikönyv --- handbok --- príručka pre používateľov --- priručnik --- Benutzerhandbuch --- guia do utilizador --- водич --- ръководство за потребителя --- treoir d'úsáideoirí --- udhërrëfyes --- käyttöopas --- user guide --- manuale dell'utente --- kasutusjuhend --- naudotojo vadovas --- οδηγός χρήσης --- uporabniški priročnik --- ghid al utilizatorului --- brugervejledning --- guide de l’utilisateur --- lietotāja rokasgrāmata --- poradnik użytkownika --- priročnik --- handboek --- instruktážní příručka --- rokasgrāmata --- прирачник --- упатство за употреба --- håndbog --- poradnik --- užívateľská príručka --- guide d'information --- informationsfolder --- указания за употреба --- εγχειρίδιο --- guia de informação --- vade-mecum --- manual de utilizare --- návod --- lietošanas noteikumi --- käsikirja --- guida di informazione --- průvodce uživatele --- příručka --- manual --- vejledning --- manuel d'information --- příručka uživatele --- brugsanvisning --- kasutamisjuhend --- guía --- průvodce --- käyttäjän käsikirja --- udhëzues për përdoruesin --- käsiraamat --- vodič --- Leitfaden --- manuel --- opas --- gebruiksaanwijzing --- informační příručka --- εγχειρίδιο του χρήστη --- kézikönyv --- guía de información --- ghid --- gwida għall-utent --- manual de instrucciones --- Gebrauchsanweisung --- Manual do utilizador --- gebruikershandleiding --- användarhandbok --- vartotojo žinynas --- manwal --- sprievodca užívateľa --- οδηγός --- user's guide --- handbook --- manual del usuario --- podręcznik --- handleiding voor de gebruiker --- príručka --- käyttäjän opas --- vadovas --- útmutató --- manuale --- instruction manual --- Handbuch --- 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