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                       			                            	                                	Artikeldatabank - Tips & Advies Belastingtips voor bedrijfsleiders: Jaargang 30, nummer 11 
                                                                                                                    </h1>
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                                                      															<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU30110501/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110501/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Wanneer wordt huur belast als een beroepsinkomen?</a>
                            <span id='VLTABTAR_EU30110501_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Vastgoed </span> &raquo; <span>Huur</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Inkomsten die u privé verkrijgt uit de verhuur van gebouwen zijn in de personenbelasting in principe onroerende inkomsten. Soms kan de huur echter belastbaar zijn als beroepsinkomsten. Wanneer is dat
het geval? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110501/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110701/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Geen 10%, maar slechts 1% belastingverhoging?</a>
                            <span id='VLTABTAR_EU30110701_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Controle & geschillen </span> &raquo; <span>Sancties</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Een vennootschap dient haar belastingaangifte te laat in. De fiscus legt een belastingverhoging op van 10%, maar de rechter reduceert die tot 1%. Waarom deed hij dat, en kan de fiscus ook afwijken
van de schaal voor belastingverhogingen? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110701/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110101/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Btw-aandachtspunten bij verkoop auto!</a>
                            <span id='VLTABTAR_EU30110101_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Btw </span> &raquo; <span>Btw op auto's</span>                                
                                                            </div>
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                                                            	Verkoopt u de auto van uw vennootschap en is zij btw-plichtig, dan moet ze niet alleen btw aanrekenen, maar heeft ze in bepaalde gevallen ook nog recht op een bijkomende aftrek van btw. Hoe zit dat
precies? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110101/?showNavigator=1" style='float:right;' >Meer</a>
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110201/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Hoeveel aftrek en VAA voor de elektrische brommobiel of microcar van uw vennootschap?</a>
                            <span id='VLTABTAR_EU30110201_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Auto & transport </span> &raquo; <span>Autokosten</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	U overweegt om een elektrische brommobiel of microcar te kopen met uw vennootschap. De kosten van zo’n voertuig zijn 100% aftrekbaar. Anderzijds wordt u belast op het werkelijke voordeel van alle
aard (VAA). Hoe zit dat precies? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110201/?showNavigator=1" style='float:right;' >Meer</a>
                            </div>	
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110301/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Zijn terugbetaalde sociale bijdragen belastbaar?</a>
                            <span id='VLTABTAR_EU30110301_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Bedrijfsleider </span> &raquo; <span>Sociale bijdragen</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Als uw sociaal verzekeringsfonds u in&nbsp;2023 n.a.v. een herziening, sociale bijdragen terugbetaalde, dan staat het bedrag aan terugbetaalde sociale bijdragen apart vermeld op het fiscaal attest
dat uw sociaal verzekeringsfonds u onlangs stuurde. Wil dat zeggen dat zo’n terugbetaling steeds belastbaar is? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110301/?showNavigator=1" style='float:right;' >Meer</a>
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                             							<div class='resultItem' onClick="window.location='/belastingen/go_element/query_articles/VLTABTAR_EU30110401/?showNavigator=1';">
                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110401/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Zelfstandige met moederschapsrust, wat zijn uw sociale rechten?</a>
                            <span id='VLTABTAR_EU30110401_pubdate' style='float:right'> Publicatiedatum: 20.03.2024 </span>
                            <div id='brdcrumb' style='font-size:11px;'>									<span>Artikeldatabank </span> &raquo; <span>Bedrijfsleider </span> &raquo; <span>Sociale bijdragen</span>                                
                                                            </div>
                            <div style='margin-top:5px;margin-bottom:15px'>
                                                            	Vanaf wanneer en hoe lang kunt u als zelfstandige met moederschapsrust? Welke uitkering kunt u dan verwachten? Moet u gedurende die periode nog sociale bijdragen betalen? En is er een tussenkomst in
de moederschapshulp voorzien? 
                              <br /><a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110401/?showNavigator=1" style='float:right;' >Meer</a>
                            </div>	
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                                                            	Mevrouw&nbsp;X dient bezwaar in tegen een aanslag via een deponering in een brievenbus van de FOD Financiën. Volgens de fiscus is het bezwaar te laat en daarom niet ontvankelijk. Is de rechter het
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                            <a href="/belastingen/go_element/query_articles/VLTABTAR_EU30110801/?showNavigator=1" style='font-size:16px;font-weight:bold;margin-top:10px'>Welk fiscaal regime voor een geleasde of gerente auto waarvan u in 2024 de optie licht?</a>
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                                                            	                                	Welk fiscaal regime voor een geleasde of gerente auto waarvan u in&nbsp;2024 de optie licht?..Even opfrissen. Eind&nbsp;2021 werd de wet tot vergroening van de mobiliteit gepubliceerd. Speerpunt
daarvan is een verstrenging van de aftrekbeperking voor kosten van auto’s met verbrandingsmotor gemaakt vanaf in principe 1&nbsp;januari 2025. De verstrenging... 
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        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>