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De overheid is in principe geen btw-plichtige, tenzij er sprake is van activiteiten die concurrentieverstorend zijn. Het evoluerend overheidsoptreden maakt dat de grens tussen de activiteit van de overheid en die van de particuliere sector meer en meer vervaagt, met een tsunami aan btw-problemen tot gevolg. Ook de tendens naar verzelfstandiging en samenwerking binnen de overheid draagt bij aan een toenemende btw-complexiteit.Om tot een gelijke btw-behandeling te komen, heeft de wetgever begrippen als “handelingen verricht als overheid”, “concurrentieverstoring van enige betekenis” en “bepaalde werkzaamheden niet van onbeduidende omvang” in het leven geroepen, maar die zijn in de praktijk soms moeilijk toe te passen en laten veel ruimte voor interpretatie.Dit boek brengt op een verhelderende manier inzicht in deze problematiek en belicht zowel de theoretische kant als de praktische uitwerking ervan, met tal van voorbeelden. Het is het ultieme naslagwerk voor iedereen die met btw en overheden wordt geconfronteerd, van de fiscale raadgever tot de verantwoordelijke voor de btw-boekhouding.

Taxes --- Tax law --- Public administration --- Belgium --- belastingplichtige --- België --- BTW --- overheid --- concurrentie --- BTW-tarief --- diensten --- goederenlevering --- onroerende goederen --- STRADALEX --- principio della concorrenza --- condição de concorrência --- mededinging --- konkurencija --- konkurrencevilkår --- concorrenza praticabile --- concorrenza effettiva --- posizione concorrenziale --- ефективна конкуренција --- condizioni di concorrenza --- начела на конкуренција --- konkurence --- услови на конкуренција --- конкурентска позиција --- concurență --- ανταγωνισμός --- konkurencja --- Wettbewerb --- soutěž --- konkurencia --- конкуренция --- tržišno natjecanje --- concorrência --- kilpailu --- kompetizzjoni --- iomaíocht --- competencia --- concurrence --- konkurrencë --- konkurenca --- konkurrence --- konkurents --- конкуренција --- competition --- concorrenza --- konkurrens --- verseny --- veřejná moc --- helyi és regionális hatóságok --- autorité publique --- det offentlige --- pouvoir constitué --- autoridade pública --- státní orgány --- државна власт --- potere costituito --- statsmagten --- autoridad pública --- autoridades --- öffentliche Hand --- autorità costituita --- autorità nazionale --- publiskās iestādes --- állami szervek --- poderes constituídos --- orgány výkonné moci --- gestelde macht --- organe de stat --- správní orgány --- közigazgatási hatóságok --- autoridades del Estado --- органи на државна власт --- výkonné orgány --- autorità pubblica --- úřady --- javne ovlasti --- poder constituido --- poderes públicos --- viranomaiset --- viešojo valdymo institucijos --- javne vlasti --- údaráis phoiblí --- državni organi --- poteri pubblici --- orgány verejnej správy --- public authorities --- awtoritajiet pubbliċi --- autoritete publike --- ametivõimud --- orgány veřejné správy --- autoritate publică --- државни органи --- јавни власти --- държавни органи --- pouvoirs publics --- valsts iestādes --- δημόσιες αρχές --- organy państwowe --- Staatsorgane --- offentlige myndigheder --- offentliga myndigheter --- hatóságok --- 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 --- DPH --- 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 --- CBL --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- 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 --- Bélgica --- Belgija --- Belgique --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- 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 --- 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 --- VAT rate --- стопа ПДВ --- ставка ДДС --- héamérték --- stopnja DDV --- taxa do IVA --- sazba DPH --- PVM tarifas --- services --- livraison des marchandises --- bien immobiliers --- BPB2101 --- Btw ; overheid --- 439 Fiscaal recht --- België --- Value-added tax --- Public utilities --- Taxe à la valeur ajoutée --- Services publics --- Taxation --- Law and legislation --- Impôts --- Droit