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                       			                            	                                	Artikeldatabank - Tips & Advies Belastingtips voor bedrijfsleiders: Jaargang 21, nummer 12 
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                                                      															<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21120802/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120802/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Omzettingstaks nu terugvorderen!</a>
                            <span id='VLTABTAR_EU21120802_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vennootschap </span> &raquo; <span>Aandelen</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	                                	Omzettingstaks nu terugvorderen!..Omzettingstaks? Heeft u de aandelen aan toonder van uw nv of comm. va omgezet op naam of zgn. gedematerialiseerd, lees: op een effectenrekening geplaatst, dan
betaalde u daarvoor in 2012 een omzettingstaks van 1% en in 2013 zelfs 2%. Die taks is echter strijdig met de Europese regels over kapitaalbelastingen en dus... 
                              	                               <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120802/?showNavigator=1" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21120701/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120701/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Zijn uw studiekosten wel aftrekbaar?</a>
                            <span id='VLTABTAR_EU21120701_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Beroepskosten </span> &raquo; <span>Aftrekbaarheid</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Studiekosten kunnen aftrekbaar zijn voor zover ze inherent zijn aan uw huidige beroepsactiviteit. Wat dat betreft zette het Hof van Cassatie op 03.04.2014 nog eens de puntjes op de i. Wat moet u
hiervan onthouden? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120701/?showNavigator=1" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21120501/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120501/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Vlaamse registratie- en erfbelasting: wat is er nieuw?</a>
                            <span id='VLTABTAR_EU21120501_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Erven & schenken </span> &raquo; <span>Successierechten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Sinds 1 januari 2015 heeft Vlaanderen zijn uitgebreide bevoegdheden inzake registratie- en successierechten (nu ‘registratie- en erfbelasting’) vormgegeven in de ‘Vlaamse Codex Fiscaliteit’. Wat moet
u daarover weten? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120501/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120401/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Opstalrecht op een grond waar al een gebouw op staat...</a>
                            <span id='VLTABTAR_EU21120401_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vastgoed </span> &raquo; <span>Opstal</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	U wilt een grond van u privé in opstal geven aan uw vennootschap, maar er staat wel al een gebouw op. Kan dat wel en moet dat gebouw dan ook vergoed worden? Hoe zit dat fiscaal en wat met de
registratierechten bij zo’n opstalrecht? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120401/?showNavigator=1" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU21120801/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120801/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Wat kost niet voorafbetalen u in 2015?</a>
                            <span id='VLTABTAR_EU21120801_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	                                	Wat kost niet voorafbetalen u in 2015?..Welgeteld 1,13%! Noch een eenmanszaak, noch een vennootschap is in principe verplicht om vooraf te betalen. Doet u dat echter niet, dan wordt er u een boete
(vermeerdering wegens onvoldoende voorafbetalingen) aangerekend (art.&nbsp;157 en art.&nbsp;218 WIB&nbsp;92) . Voor inkomstenjaar 2015 bedraagt die vermeerdering... 
                              	                               <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120801/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120601/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Materiaal verhuren aan uw vennootschap?</a>
                            <span id='VLTABTAR_EU21120601_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Bedrijfsleider </span> &raquo; <span>Verhuren van roerende goederen</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Roerende goederen verhuren aan uw vennootschap kan fiscaal interessant zijn. Kunt u zomaar kiezen hoeveel en welke goederen u verhuurt of kan uw controleur daar lastig over doen? Een arrest van
25.11.2014 verduidelijkt... 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120601/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120101/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Bestolen én belast?</a>
                            <span id='VLTABTAR_EU21120101_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Beroepskosten </span> &raquo; <span>Aftrekbaarheid</span>                                
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                                                            	Bestolen worden is op zich al erg, maar soms weigert de fiscus ook nog eens de aftrekbaarheid van de gestolen goederen. Hoe vermijdt u dat? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120101/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120201/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Hoe worden ‘verdoken meerwinsten’ voortaan belast?</a>
                            <span id='VLTABTAR_EU21120201_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vennootschap </span> &raquo; <span>Geheime commissielonen</span>                                
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                                                            	De fiscus kan de zgn. aanslag geheime commissielonen niet enkel toepassen op voordelen e.d. die niet op een fiche staan, maar ook op zgn. verdoken meerwinsten. Ook daarvoor zijn de regels onlangs
gewijzigd. Even kijken… 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120201/?showNavigator=1" style='float:right;' >Meer</a>
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                            <span id='VLTABTAR_EU21120301_pubdate' style='float:right'> Publicatiedatum: 07.04.2015 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vastgoed </span> &raquo; <span>Onroerende leasing</span>                                
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                                                            	Uw pand zit in uw vennootschap, maar u wilt het er nu liever uit halen. Uw vennootschap heeft (een deel van) het pand echter wel nodig voor de uitoefening van haar activiteit. Hoe pakt u dat fiscaal
gezien voordelig aan? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU21120301/?showNavigator=1" style='float:right;' >Meer</a>
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	if(val==""){
		val=$("#gsearch").val();
	}
	
	$("input[name='q']").attr("value",val);
	
	// setting date values
	if($("#date_from").datepicker( "getDate" )!=null)$("#hdfrom").attr("value",$("#date_from").datepicker( { dateFormat: 'yyyy-mm-dd' } ).val());
	if($("#date_to").datepicker( "getDate" )!=null)$("#hdto").attr("value",$("#date_to").datepicker( { dateFormat: 'yyyy-mm-dd' } ).val());
	// form submit
    if(kindofsearch==1){
        
        arrAdvQ=Array();
        arrOr=Array();
        
        if($("#gsearch").val()!="")arrAdvQ.push($("#gsearch").val());
        if($("#exsearch").val().length!=0)arrAdvQ.push("\""+$("#exsearch").val()+"\"");
        if($("#wsearch1").val().length!=0)arrOr.push("("+$("#wsearch1").val()+")");
        if($("#wsearch2").val().length!=0)arrOr.push("("+$("#wsearch2").val()+")");
        if($("#wsearch3").val().length!=0)arrOr.push("("+$("#wsearch3").val()+")");

        
        if(arrOr.length>0){
            orPart =" OR "+arrOr.join(' OR ');
        }
        if($("#unwsearch").val()!=""){
            arrW = $("#unwsearch").val().split(' ');
            vnq ="";
            $.each(arrW,function(index,value){
                vnq+="-"+value+" ";
            });
            arrAdvQ.push(vnq);
            
        }
        if(arrOr.length>0){
            strAdv="("+arrAdvQ.join(" ")+")"+orPart;
        }else{
            strAdv="("+arrAdvQ.join(" ")+")";
        }
        
        $("#ssq").attr("value",strAdv);
        $("#frmSrc").append("<input type='hidden' name='hdquery' id='hdquery' value=''>");
        $("#frmSrc").append("<input type='hidden' name='hddecodedquery' id='hddecodedquery' value='"+strAdv+"'>");
        
    }
	$("#frmSrc").submit();
}
function pinRightPanel(){

	resultsHeight= $("#resultsdiv").height();
	panelHeight= $(".rightPanel").height();
	if(panelHeight>resultsHeight){
		 $('.yui-u first').css('height',parseInt($('.rightPanel').css('height'))+20);
	}else{
		$('.yui-u').css('height',parseInt($('#resultsdiv').css('height'))+40);
	}
	 $(".rightPanel").pin({containerSelector: ".yui-u"});
}
function checkElement(chk){
	$("#offset").attr("value","1");
	if(!chk.checked && chk.id.indexOf("ch_tp")!=-1){// we are unchecking a topic!
		reset_marked_checks("topic",chk.id);
		return;
	}
	
	if(chk.id.substring(0,2)=="rs"){
		update_dyn_resources(chk.id);
	}else{
		update_topics_keywords(chk.id.split('_')[1],chk.id.split('_')[2]);	
	}

	$("#frmSrc").submit();
}
function update_topics_keywords(type,id){
	if(type=="kw"){
	 arr=document.getElementById('hdkeywords').value.split('_');hid='#hdkeywords';	}else{ arr=document.getElementById('hdtopics').value.split('_'); hid='#hdtopics';}
	if(arr[0]=="")arr.shift();
	if(jQuery.inArray(id,arr)!=-1){
		arr.splice(jQuery.inArray(id,arr),1);
	}else{
		arr.push(id);
	}

	if(arr[0]=="")arr.shift();
	if(type=="kw") $(hid).attr("value",arr.join('_')); else $(hid).attr("value",arr.join('_'));
	if($("#nlid").length>0){
		$("#frmSrc").append("<input type='hidden' name='hideresourcestree' id='hideresourcestree' value='1'>");
		$("#nlid").remove();
	}
	if($("#kA").length>0){
		$("#frmSrc").append("<input type='hidden' name='hideresourcestree' id='hideresourcestree' value='1'>");
		$("#kA").remove();
	}
}
function reset_marked_checks(scope,topicid){
	switch(scope){
		case "topic":	// when unchecking a certain topic
			// need to uncheck all the child keywords
			topicid=topicid.split('_')[2];
			childs=document.getElementById('ch_tp_'+topicid).parentNode.nextSibling.childNodes;
			for(c=0;c<childs.length;c++){
				chk=childs[c].childNodes[1].childNodes[1];
				chk.checked="";
				ark=document.getElementById('hdkeywords').value.split('_');
				kid=chk.id.split('_')[2];
				ark.splice(jQuery.inArray(kid,ark),1);
				document.getElementById('hdkeywords').value =ark.join('_');				
			}
			arr=document.getElementById('hdtopics').value.split('_');

			arr.splice(jQuery.inArray(topicid,arr),1);
			document.getElementById('hdtopics').value=arr.join('_');
			$('#ch_tp_'+topicid).attr("checked","");
			$("#frmSrc").submit();
			
		break;
		case "topics":	// when checking again 'show all' topics
			$('#hdtopics').attr("value","");
			$('#hdkeywords').attr("value","");
			$("#frmSrc").submit();		
		break;		
		case "resources":	// when checking agani 'show all' resources
			$('#hdtopics').attr("value","");
			$('#hdkeywords').attr("value","");
			$('#hdresources').attr("value","");
			$(".category").children("input").removeAttr("checked");
			$("#frmSrc").submit();
		break;
	}
}
function mark_topic_checkboxes(){

	arrT = document.getElementById('hdtopics').value;
	arrT = arrT.split("_");
	if(arrT[0]=="")arrT.shift();
	arrK = document.getElementById('hdkeywords').value;
	arrK = arrK.split("_");
	checked_topics=false;
	checked_keywords=false;
	//------------
	if(arrT[0]!=""){
		for(c=0;c<arrT.length;c++){
			checked_topics=true;
			document.getElementById('ch_tp_'+arrT[c]).checked="checked";
		}
	}
	//------------
	if(arrK[0]!=""){
		for (c=0;c<arrK.length;c++){
				checked_keywords=true;
				document.getElementById('ch_kw_'+arrK[c]).checked="checked";
				//check also parent topic node
				topicCheckbox = document.getElementById('ch_kw_'+arrK[c]).parentNode.parentNode.parentNode.previousSibling.childNodes[1];
				//topicCheckbox.checked="checked";
				topicId=topicCheckbox.id.split('_')[2];	
				// open nodes
				childNodeList = topicCheckbox.parentNode.parentNode;
				childNodeList.className="jstree_open";
			
		}
	}
	//------------
	if(checked_topics==false && checked_keywords==false){
		document.getElementById('challtopics').checked="checked";
	}else{
		document.getElementById('challtopics').checked="";
	}
}
function update_dyn_resources(rsid){
	
	v=$("#hdresources").val();
	arr= v.split(',');
	if(arr[0]=="rs_")arr.shift();

	parents=$("#"+rsid).parentsUntil("#restr","ul");
	for(c=0;c<parents.length;c++){
		t_rsid="rs_"+parents[c].id.substr(3,parents[c].id.length);
		if(jQuery.inArray(t_rsid,arr)!=-1)arr.splice(jQuery.inArray(t_rsid,arr),1);
		if($("#"+t_rsid).attr("checked")=="checked")$("#"+t_rsid).attr("checked","");
	}
	
	resname=rsid.substr(3,rsid.length);
	if(jQuery.inArray(rsid,arr)!=-1){
		arr.splice(jQuery.inArray(rsid,arr),1);
		$("#advresource_"+resname).removeAttr("checked");
	}else{
		arr.push(rsid);
	}

	//arr.push(rsid);
	$('#hdresources').attr("value",arr.join(','));
}
function mark_resources_checkboxes(){
	resselected=false;	
	v=$("#hdresources").val();
	arr=v.split(',');
	
	/*totalResources=$("input[id^='rs_']");
	if(parseInt(arr.length-1) == totalResources.length){
		console.log("All resources are checked,check 'Show All'");
		$("#challresources").attr("checked","checked");
		$("input[id^='rs_']").removeAttr("checked");
		$("#hdresources").attr("value","");
		return;
	} */
	
	if(arr[0]=="")arr.shift();
	for(c=0;c<arr.length;c++){

		$("#"+arr[c]).attr("checked","checked");
		parents=$("#"+arr[c]).parentsUntil("#restr","ul");
		for(d=0;d<parents.length;d++){	
			if($('#rft'+parents[d].id.substr(3,parents[d].id.length)).css("display")!="block"){
				deploy_retract_node('i'+parents[d].id.substr(3,parents[d].id.length),'rft'+parents[d].id.substr(3,parents[d].id.length));
			}
		}
		num =arr[c].substr(3,arr[c].length);
		if($('#rft'+num).length>0 && $('#rft'+num).css("display")!="block"){
			deploy_retract_node('i'+num,'rft'+num);
		}
		resselected=true;
	}

	if(resselected!=true){
		$("#challresources").attr("checked","checked");
	}
}
function deploy_retract_node(icon,list){

	//list.style.display="none";
	if($("#"+icon).attr("src")=="/images/arrow_tree_closed.png"){
		$("#"+icon).attr("src","/images/arrow_tree_open.png");
		$("#"+list ).children("li").css( "display", "block" );

		$("#"+list ).attr("style","display:block");
		
	}else{
		$("#"+icon).attr("src","/images/arrow_tree_closed.png");
		$("#"+list ).attr("style","display:none");
		$("#"+list ).children("li").css( "display", "none" );
		
	}	
}
function rec_close_leaves(list,r){
	uls = $(".ulCollapsable").css("display","none");
}
function deploy_retract_advsearch(){

	if($("#advSearchBox").css("display")=="block"){
		$("#as_cross").attr("class","ui-icon ui-icon-triangle-1-s");
		$("#advSearchBox").css("display","none");
        $("#ssq").css("visibility","visible");
      
        $("#searchbutton").css("visibility","visible");
        
        
        setTimeout(function(){
            $("#ssq").focus();
        }, 1);
        
        render_complex_query();
        $("#ssq").val($("#hddecodedquery").val());
	}else{
		$("#as_cross").attr("class","ui-icon ui-icon-close");
		$("#advSearchBox").css("display","block");
        $("#ssq").css("visibility","hidden");
        $("#ssq").val("");
        $("#searchbutton").css("visibility","hidden");
		
        setTimeout(function(){
            $("#gsearch").focus();
        }, 1);
        
	}
}
function update_restree(rid){
    if($("#advresource_"+rid).attr("checked")==false || $("#advresource_"+rid).attr("checked")==undefined || $("#advresource_"+rid).attr("checked")==""){
        $("#rs_"+rid).attr("checked","checked");
    }else{
        $("#rs_"+rid).attr("checked","");
    }
    $('#hdresources').attr("value","");

    $('#frmSrc').attr("action","");
}
function render_complex_query(){

    arrAdvQ=Array();
    arrOr=Array();
    
    if($("#gsearch").val()!="")arrAdvQ.push($("#gsearch").val());
    if($("#exsearch").val().length!=0)arrAdvQ.push("\""+$("#exsearch").val()+"\"");
    if($("#wsearch1").val().length!=0)arrOr.push("("+$("#wsearch1").val()+")");
    if($("#wsearch2").val().length!=0)arrOr.push("("+$("#wsearch2").val()+")");
    if($("#wsearch3").val().length!=0)arrOr.push("("+$("#wsearch3").val()+")");

    if(arrOr.length>0){
        orPart =" OR "+arrOr.join(' OR ');
    }
	
    if($("#unwsearch").val()!=""){
        arrW = $("#unwsearch").val().split(' ');
        vnq ="";
        $.each(arrW,function(index,value){
            vnq+="-"+value+" ";
        });
        arrAdvQ.push(vnq);
    }
	
    if(arrOr.length>0){
        strAdv="("+arrAdvQ.join(" ")+")"+orPart;
    }else{
        strAdv="("+arrAdvQ.join(" ")+")";
    }
    $("#ssq").attr("value",strAdv);
	
	if($("#hdddecodedquery").length>0)
		$("#hdddecodedquery").attr("value",strAdv);
	else
		$("#frmSrc").append("<input type='hidden' name='hddecodedquery' id='hddecodedquery' value='"+strAdv+"'>");
}
function advancedSearch(){
deploy_retract_advsearch();$('.rightPanel').pin({containerSelector:'.yui-u'});	
}
</script>

</body>
</html>