Maklu (809)

De eigenlijke vrijstelling inzake btw (Reeks Beroepsvereniging voor boekhoudkundige beroepen, nr. 8) |  Stefan Ruysschaert | 9789046603307

De eigenlijke vrijstelling inzake btw (Reeks Beroepsvereniging voor boekhoudkundige beroepen, nr. 8) | Stefan Ruysschaert | 9789046603307

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€ 32,50

Auteur: Stefan Ruysschaert ISBN: 9789046603307 De vrijgestelde btw-belastingplichtigen bedoeld in artikel 44 W.btw hebben in de regel geen recht op aftrek. Men noemt ze vrijgestelde btw-belastingplichtigen zonder recht op aftrek. Het gaat om de eigenlijke vrijstellingen. Desalniettemin verrichten vrijgestelde btw-belastingplichtigen soms bijkomstig handelingen die wel met btw dienen te worden belast. Ze worden hierdoor gemengde btw-belastingplichtigen waardoor ze beperkt recht op aftrek van de voorbelasting krijgen. Binnen het VAT-package krijgen deze vrijgestelde btw-belastingplichtigen bovendien vanaf 1/1/2010 te maken met nieuwe btw-verplichtingen in het kader van de intracommunautaire diensten die ze als ontvanger van de dienst ontvangen. Er wordt in het bijzonder ingegaan op de nieuwe btw-verplichtingen voor advocaten. Deze verplichtingen gelden trouwens ook voor de andere vrijgestelde btw-belastingplichtigen zoals bijvoorbeeld notarissen en artsen. Over de auteur: Stefan Ruysschaert is werkzaam bij de Federale Overheidsdienst Financiën als eerstaanwezend inspecteur bij een fiscaal bestuur. Hij is docent BTW en auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Fiscalnet, van het Tijdschrift voor Verkoop Vastgoed en van het Tijdschrift Huur. Hij is tevens verbonden als docent aan de Hogeschool Gent waar hij de grondige studie BTW verzorgt binnen de richting accountancy en fiscaliteit van de master handelswetenschappen en bestuurskunde. Meer over Reeks BBB - Beroepsvereniging voor Boekhoudkundige Beroepen

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Private Security Companies and Private Military Companies. A comparative and Economical Analysis (Reeks Governance of Security Report Series, Vol. I)

Private Security Companies and Private Military Companies. A comparative and Economical Analysis (Reeks Governance of Security Report Series, Vol. I)

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€ 65

Auteur(s): Joery Matthys ISBN: 9789046603161 What is the purpose of a State if not to at least protect its citizens? It is a legitimate question, but does it necessarily have to manifest itself as an unwillingness of the State to accept non-public actors in the provision of security? This book constructs theoretical models of how States can cope with the increased interest in private security, provides a functional breakdown of “police services” as we understand the term now, and examines the entry barriers several Western jurisdictions have imposed on the companies that are willing to provide these different police functions on a private basis. Lastly, a new input is given to a fairly unexplored market segment: a combination of a security contract with an insurance contract. In a separate chapter, the book touches upon the concept of private military companies. One specific subset of these can be closely linked to the private security industry. When contracted by State agencies, challenges are encountered that also exist with other public-private contracts, but in a more exasperated way. The author proposes some methods, using existing instruments, to minimise costs, maximise benefits, and increase accountability to the benefit of both the State and the company. Over de auteur(s): Dr. Joery Matthys has conducted his doctoral research at the University of Turin, Italy, Cornell University, USA and Ghent University, Belgium. He received a double doctoral degree from the Universities of Turin and Ghent. He is currently conducting research on the liberalisation of public services at the Catholic University of Leuven, Belgium.

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Hoe punitief is België? (Reeks Panopticon Libri, nr. 2)

Hoe punitief is België? (Reeks Panopticon Libri, nr. 2)

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€ 39,50

Auteur(s): Ivo Aertsen, Kristel Beyens, Tom Daems, Eric Maes (Eds.) ISBN: 9789046603239 Hoe punitief is België? De gevangenispopulatie stijgt al jaren, de gemeenschapsgerichte straffen kennen een sterke opmars en er worden gemeentelijke administratieve sancties ingevoerd. Het lijkt wel alsof we méér en harder straffen. Tegelijk spreekt men over straffeloosheid: er zou geen eenduidig vervolgingsbeleid zijn, de korte vrijheidsstraffen worden niet uitgevoerd, voorlopige invrijheidstellingen worden misbruikt om de overbevolking op te lossen, het softe karakter van elektronisch toezicht wordt aangeklaagd, enzovoort. De aandacht voor slachtoffers zou dan weer een strenger beleid in de hand werken. Hoe moeten we deze paradoxale tendensen begrijpen? Is er sprake van een verharding van het strafbeleid en waaruit zou dit dan blijken? Hoe verhoudt de bestraffingspraktijk zich tegenover de evoluerende criminaliteit? Wat is de visie van de burger over het straffen? Wordt er selectief opgetreden tegen bepaalde groepen in de samenleving? Hoe moeten we de samenhang zien met bredere maatschappelijke ontwikkelingen? Academici en bevoorrechte getuigen uit het bestraffingsveld geven in dit boek een eerste aanzet tot antwoord op deze vragen. Met bijdragen van Tom Daems, Paul Ponsaers, Eric Maes, Kristof Verfaillie, Ivo Aertsen, Paul De Hert, Karen Meerschaut, Johan Sabbe, Freddy Troch, Freddy Pieters, Erika Fieuws, Martin Moerings en Kristel Beyens. Over de auteur(s):

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The Montrasec demo. A bench-mark for member state and EUautomated data collection and reporting on trafficking in human beings and sexual exploitation of children (IRCP-Series, vol. 36)

The Montrasec demo. A bench-mark for member state and EUautomated data collection and reporting on trafficking in human beings and sexual exploitation of children (IRCP-Series, vol. 36)

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€ 46

Auteur(s): G. Vermeulen ISBN: 9789046603260 Recent European Union policy discussions have again highlighted the urgent need for consistent recording and analysis of data relating to trafficking in human beings. Without such a framework, the Union’s ability to assess the scale and nature of the problem and, consequently, to formulate effective policy responses is severely impaired. MONTRASEC – a model for monitoring trafficking in human beings, sexually exploited and missing children – demonstrates that real progress can be made in addressing these long standing difficulties. Building on the work undertaken in the previous SIAMSECT research, a practical IT-tool has been developed by which the three phenomena can be described, interpreted and analysed in an integrated and multidisciplinary fashion. The IT tool also provides National Rapporteurs or similar mechanisms with enhanced and uniform reporting capacity. Recognising the European Union’s emerging policy line, the MONTRASEC IT tool provides a building block by which the European Commission or a future European Monitoring Centre on THB can make horizontal comparison between the reports of the member states. This book describes how a workable IT tool with contents based on international legal instruments and definitions concerning the three phenomena, has been designed and tested by a range of operational agencies in two separate EU member states. Critical questions relating to compliance with both member state and European data protection and privacy legislation are addressed alongside the need to ensure the highest possible levels of security for sensitive personal data relating to both victims and authors. Furthermore, a CD is attached to this book, containing a live demonstration of all the features and functions of the MONTRASEC IT tool. “The MONTRASEC demo” shows that it is actually possible to move beyond theoretical discussions concerning data collection to a point where agencies operating in the field are prepared to work within a unified and consistent data collection regime, inputting “live” data which can thereafter be analysed at member state and European Union level. This book is essential reading for EU policy makers, judicial and law enforcement authorities and organisations working in the fields of trafficking in human beings, sexually exploited and missing children both in the European Union and in a broader international context. It will also appeal to the research community and anyone with an interest in justice and home affairs or criminal policy initiatives in the European Union. Over de auteur(s):

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Safety, Societal Problems and Citizens' Perceptions. New Empirical Data, Theories and Analyses ((GofS) - Governance of Security Research Paper Series, Vol. 3)

Safety, Societal Problems and Citizens' Perceptions. New Empirical Data, Theories and Analyses ((GofS) - Governance of Security Research Paper Series, Vol. 3)

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€ 66

Auteur(s): Marc Cools, Brice De Ruyver, Marleen Easton, Lieven Pauwels, Paul Ponsaers, Gudrun Vande Walle, Tom Vander Beken, Freya Vander Laenen, Gert Vermeulen & Gerwinde Vynckier (Eds.) ISBN: 9789046603277 In nowadays’ globalised society an international exchange of ideas and views is indispensable within the field of social sciences, including criminology and criminal justice studies. The Research Group Governance of Security wants to foster contemporary international discourses on issues of crime and crime control. Therefore, GofS started a Research Paper Series, combining theoretical and empirical articles on issues reflecting the research activities of GofS. This research group is collaboration between Ghent University and Ghent University College in Belgium. GofS is concentrating its research around the study of administrative and judicial policy that has been developed with respect to new issues of crime and insecurity. Volume 3 provides new empirical data, theories and analyses on Safety, Societal Problems and Citizens’ Perceptions. Some articles in Volume 3 focus especially on issues of conceptualisation and measurement of key constructs in the study of security in its broadest meaning (from fear of crime to corruption) some articles present tests of theoretical models derived from theoretical criminology, and finally some articles focus on different institutional reactions towards crime and drug-related problems (e.g. policing, the conflict of interests between private companies and authorities and restorative justice). Over de auteur(s):

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The cross-over: An interdisciplinary approach to the study of victims of crime (Reeks Intervict)

The cross-over: An interdisciplinary approach to the study of victims of crime (Reeks Intervict)

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€ 52

Auteur(s): A. Pemberton ISBN: 9789046603291 The source disciplines of victimology are social and clinical psychology on the one hand and criminology and law on the other. Research concerning victims in the criminal justice system suffers from the fact that the law-related and psychology-related disciplines are barely on speaking terms with each other. Attempting to overcome this victimological divide is a common theme of the nine articles in The Cross-over . The subject matter is diverse. A number of the articles discuss restorative justice procedures like victim-offender mediation. But the collection also includes an analysis of different interest groups representing victims, the controversies in implementing victim impact statements and even an article focusing on victims'' reactions to terrorist attacks by Al Qaeda. The book offers a fresh and insightful view of victims of crime and their interaction with the criminal justice procedure. Over de auteur(s): Antony Pemberton studied Political Science at Nijmegen University. He subsequently worked as a researcher and as a senior staff member of Dutch Victim Support.In 2007 he became a senior-researcher and project-manager at the International Victimology Institute (INTERVICT) of Tilburg University, where he has been involved in research into victims of terrorism, The EU Framework Decision on Victims of Crime, victims' needs and risk management in domestic violence. The Cross-over is his Ph D-thesis.

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Policing in Europe (CPS 2010 - 3, nr. 16)

Policing in Europe (CPS 2010 - 3, nr. 16)

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€ 54,50

Auteur(s): Antoinette Verhage, Piet Deelman, Eddy Muylaert, Jan Terpstra & Patrick Van Parys (eds.) ISBN: 9789046603338 For the past few decades the so-called transnationalisation of the police in Europe has evolved rapidly. The resulting cooperation between national police organisations is often motivated by referring to the inevitable need of a war against the increasingly internationally operating organised crime and (especially since 2001) international terrorism. As a result, an amalgam of cooperation, information-exchange and informal relations was established between national police organisations. Europe also tried to stimulate developments of and within the police. As was often noticed before it may be difficult to get a realistic view on these important developments in the transnationalisation of the police in Europe. Moreover, it may be difficult to get detailed and reliable information about the impact of European, transnational developments on the member states’ police services. Taking these observations into account, and in view of the Belgian Presidency of the Council of Europe that will start during the second part of 2010, the editorial board of the Journal of Police Studies decided that the time was ripe to present a theme issue on ‘Policing in Europe’. This volume is therefore based on two main questions. Firstly, what are the developments of the police and police cooperation in Europe at a supranational level? And secondly, what are the different reactions of police organisations in individual European countries to the process of European transnationalisation in terms of the design of and philosophy within their police organisation? Over de auteur(s):

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