Grondbeginselen van de btw Deel 1
Language: Dutch
Published by Maklu Uitgevers N.V., 2021
- Softcover
- Used
Seller: Mooney's bookstore, Den Helder, NetherlandsMooney's bookstore
AbeBooks seller since June 10, 2024
Condition: Used - As new
£ 50.85
Quantity: 1 available
Add to basketSeller Inventory # 936243EB28E5E2A
- Title
- Grondbeginselen van de btw Deel 1
- Author
- Stefan Ruysschaert
- Publisher
- Maklu Uitgevers N.V.
- Publication year
- 2021
- Condition
- As New
- Binding
- Soft cover
- Language
- Dutch
- ISBN 10
- 9046611035
- ISBN 13
- 9789046611036
In dit boek worden de begrippen “belastbaar feit” en “opeisbaarheid van de belasting” vanuit een praktisch oogpunt benaderd. De begrippen tijdstip van een handeling, belastbaar feit en opeisbaarheid vormen de ruggengraat van het btw-stelsel. Ook de uitreiking van de factuur als voornaamste btw-document is gekoppeld aan deze twee begrippen.
De lezer begrijpt na het lezen van dit boek de relatie tussen opeisbaarheid van de btw en de factureringsverplichting bij de leverancier of dienstverrichter enerzijds en het ontstaan en de uitoefening van het recht op aftrek bij de medecontractant anderzijds.
Ook de problematiek van de voorschotten (aanbetalingen) en de link met de opeisbaarheid komt uitgebreid aan bod.
Ten slotte wordt de problematiek van onbetaalde facturen geanalyseerd en wordt ingegaan op het gevolg van spontane regularisaties inzake btw.
Stefan Ruysschaert is adviseur bij de FOD Financiën. Hij is o.a. redactielid van Taxwin en het Tijdschrift Huur. Hij doceert het vak btw aan de faculteit Economische Wetenschappen van de UGent en is gastdocent aan de Fiscale Hogeschool (Odisee). Kenmerkend voor zijn boeken en artikelen is de heldere analyse van de btw-vraagstukken.
"Synopsis" may belong to another edition of this title.
About the Author
"About the title" may belong to another edition of this title.
Mooney's bookstore
Den Helder, Netherlands
AbeBooks seller since June 10, 2024
Shipping rates from Netherlands to U.S.A.
| Item | 14 to 21 business days | 5 to 10 business days |
|---|---|---|
| First item | £ 12.46 | £ 29.13 |
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Historical books, Dutch books, Art booksSeller's business information
Mooney's bookstore
Netherlands
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If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.
Information regarding the right of withdrawal
Statutory right to withdraw
You have the right to withdraw from this contract within 14 days without giving any reason.
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If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).
We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.
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You shall send back the goods or hand them over to Mooney's bookstore, Den Helder, Netherlands, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.
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