Btw-eetjes deel 11
Het gaat om praktische vragen waarmee elke boekhouder, accountant of advocaat in zijn fiscale praktijk vroeg of laat geconfronteerd wordt. Het gaat daarbij soms om schijnbaar eenvoudige vragen maar waar men toch vaak het antwoord schuldig blijkt te zijn of twijfelt.
Deze Btw-eetjes worden zoals in de vorige delen op een bondige en aantrekkelijke wijze weergegeven waardoor u snel vindt wat u zoekt.
Het antwoord op de vraag wordt telkens bondig en klaar geformuleerd zonder aan inhoudelijke kwaliteit en volledigheid in te boeten.
Stefan Ruysschaert heeft een economische vooropleiding genoten (UGent). Hij is adviseur bij de Federale Overheidsdienst Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Fiscalnet en het Tijdschrift Huur. Hij is professor aan de faculteit Economie van de UGent, vakgroep Accountancy, bedrijfsfinanciering en fiscaliteit waar hij het vak btw doceert en is (plaatsvervangend) lid van de stagecommissie van het BIBF. Hij is ook gastdocent aan de Fiscale Hogeschool (Odisee).
Btw-eetjes deel 11
Het gaat om praktische vragen waarmee elke boekhouder, accountant of advocaat in zijn fiscale praktijk vroeg of laat geconfronteerd wordt. Het gaat daarbij soms om schijnbaar eenvoudige vragen maar waar men toch vaak het antwoord schuldig blijkt te zijn of twijfelt.
Deze Btw-eetjes worden zoals in de vorige delen op een bondige en aantrekkelijke wijze weergegeven waardoor u snel vindt wat u zoekt.
Het antwoord op de vraag wordt telkens bondig en klaar geformuleerd zonder aan inhoudelijke kwaliteit en volledigheid in te boeten.
Stefan Ruysschaert heeft een economische vooropleiding genoten (UGent). Hij is adviseur bij de Federale Overheidsdienst Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Fiscalnet en het Tijdschrift Huur. Hij is professor aan de faculteit Economie van de UGent, vakgroep Accountancy, bedrijfsfinanciering en fiscaliteit waar hij het vak btw doceert en is (plaatsvervangend) lid van de stagecommissie van het BIBF. Hij is ook gastdocent aan de Fiscale Hogeschool (Odisee).
Essential Texts on European and International Asylum and Migration Law And Policy
This volume comprises the relevant legal instruments and principal policy
documents in the area of international and European asylum and migration,
including the latest versions of pending legislative proposals.
The range of issues covered is comprehensive: human rights; nationality and
statelessness; equal treatment, non-discrimination, racism and xenophobia;
citizenship, residence and free movement; borders, border management and
entry; visa and passenger data; labour migration; family reunification; asylum,
subsidiary and temporary protection; irregular migration; and trafficking in human
beings.
The texts have been ordered according to the multilateral co-operation level within
which they were drawn up: either the United Nations, the Council of Europe or
the European Union (including Schengen-level instruments).
This edition provides practitioners, authorities, policy makers, scholars and
students throughout Europe with an accurate, up-to-date and forward-looking
compilation of essential texts on asylum and migration matters.
Gert Vermeulen is full professor of criminal law and EU justice and home
affairs, and director at the Institute for International Research on Criminal Policy
(IRCP) at Ghent University, Belgium.
Ellen Desmet is assistant professor of asylum and migration law at Ghent
University, Belgium.
Essential Texts on European and International Asylum and Migration Law And Policy
This volume comprises the relevant legal instruments and principal policy
documents in the area of international and European asylum and migration,
including the latest versions of pending legislative proposals.
The range of issues covered is comprehensive: human rights; nationality and
statelessness; equal treatment, non-discrimination, racism and xenophobia;
citizenship, residence and free movement; borders, border management and
entry; visa and passenger data; labour migration; family reunification; asylum,
subsidiary and temporary protection; irregular migration; and trafficking in human
beings.
The texts have been ordered according to the multilateral co-operation level within
which they were drawn up: either the United Nations, the Council of Europe or
the European Union (including Schengen-level instruments).
This edition provides practitioners, authorities, policy makers, scholars and
students throughout Europe with an accurate, up-to-date and forward-looking
compilation of essential texts on asylum and migration matters.
Gert Vermeulen is full professor of criminal law and EU justice and home
affairs, and director at the Institute for International Research on Criminal Policy
(IRCP) at Ghent University, Belgium.
Ellen Desmet is assistant professor of asylum and migration law at Ghent
University, Belgium.

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)
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.

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)
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.

Guidelines to the auditor in prospectus and other related engagements (ICCI 2009 -3)
This book discusses the role of the auditor in conjunction with various parts of the prospectus. It intends to explain how the auditor has to organise and perform his work and how he has to report on the information required by the Law, the Prospectus Directive and the Regulation. In providing guidelines on the performance of the various audit tasks there is also some guidance on the nature, the content and the qualitative characteristics of the information which is reported on.
This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor’s involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Commi ee of European Securities Regulators (CESR) and by the Fédération des Experts Comptables Européens – Federation of European Accountants (FEE).

Guidelines to the auditor in prospectus and other related engagements (ICCI 2009 -3)
This book discusses the role of the auditor in conjunction with various parts of the prospectus. It intends to explain how the auditor has to organise and perform his work and how he has to report on the information required by the Law, the Prospectus Directive and the Regulation. In providing guidelines on the performance of the various audit tasks there is also some guidance on the nature, the content and the qualitative characteristics of the information which is reported on.
This guide also takes into account various other documents that give recommendations or advice on the application of the Regulation or on the auditor’s involvement in conjunction with the issuance of a prospectus under the Regulation. Such other documents were published by the Commi ee of European Securities Regulators (CESR) and by the Fédération des Experts Comptables Européens – Federation of European Accountants (FEE).