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H 3: belastbare handelingen
Inleiding ,[object Object],[object Object]
[object Object]
Levering van goederen ,[object Object],[object Object],[object Object],[object Object],[object Object]
Goederen ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Levering ,[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object]
[object Object]
[object Object],[object Object]
[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
Onder bezwarende titel ,[object Object],[object Object]
Plaats levering = België  ,[object Object],[object Object]
Plaats van de levering België (behoudens tegenbewijs) Veiligheidsclausule in geval één van de partijen in BE kan gesitueerd worden Vestigingsplaats wederverkoper Plaats verbruik Levering gas/electriciteit: Wederverkoper Iemand anders  Plaats waar montage of installatie plaatsvindt Montage, installatie door/voor rekening levernacier Plaats aanvang goederentransport Vervoer door/voor rekening van leverancier of afnemer Terbeschikkingstelling goed Geen vervoer overeengekomen Plaats levering Criterium
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
Als zodanig handelend ,[object Object]
Belastbaar feit en opeisbaarheid belasting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Belastbaar feit en opeisbaarheid belasting Tijdstip waarop goed niet meer voorradig is. Veiligheidsclausule Tijdstip waarop contract uitwerking heeft. Koper is reeds vooraf in bezit Verkoper blijft achteraf in bezit Uiterlijk bij verstrijken BTW-termijn Levering nieuwe gebouwen Tijdstip van afsluiting waarop afrekening betrekking heeft Doorlopende levering Tijdstip voltooiing werken Installatie goederen door of voor rekening leverancier Ogenblik aankomst goederen Vervoer door/voor rekening van leverancier Ogenblik ter beschikkingstelling Geen vervoer is overeengekomen Tijdstip Criterium
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]

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Hoofdstuk 3 Belastbare Handelingen Levering

  • 1. H 3: belastbare handelingen
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20. Plaats van de levering België (behoudens tegenbewijs) Veiligheidsclausule in geval één van de partijen in BE kan gesitueerd worden Vestigingsplaats wederverkoper Plaats verbruik Levering gas/electriciteit: Wederverkoper Iemand anders Plaats waar montage of installatie plaatsvindt Montage, installatie door/voor rekening levernacier Plaats aanvang goederentransport Vervoer door/voor rekening van leverancier of afnemer Terbeschikkingstelling goed Geen vervoer overeengekomen Plaats levering Criterium
  • 21.
  • 22.
  • 23.
  • 24.
  • 25. Belastbaar feit en opeisbaarheid belasting Tijdstip waarop goed niet meer voorradig is. Veiligheidsclausule Tijdstip waarop contract uitwerking heeft. Koper is reeds vooraf in bezit Verkoper blijft achteraf in bezit Uiterlijk bij verstrijken BTW-termijn Levering nieuwe gebouwen Tijdstip van afsluiting waarop afrekening betrekking heeft Doorlopende levering Tijdstip voltooiing werken Installatie goederen door of voor rekening leverancier Ogenblik aankomst goederen Vervoer door/voor rekening van leverancier Ogenblik ter beschikkingstelling Geen vervoer is overeengekomen Tijdstip Criterium
  • 26.
  • 27.
  • 28.