Post by account_disabled on Mar 12, 2024 5:47:22 GMT -5
Crossing data from it with those from other databases —, aims to avoid the need for subsequent inspections , given the ease of manipulating the (lower) tax collection, by unilateral information on the price of the deed. It is worth remembering that underpricing of real estate assets when signing public deeds is common in the country, aiming to hide resources through possible future appreciation of the acquired property. Leaving it up to the parties to define the calculation basis for advance tax collection undermines its patrimonial nature and represents a great incentive for tax evasion and financial crime in the country.
Therefore, tax procedures that require information on the value from the interested party, the issuance of a guide by the city hall with the pre-calculation of the tax (which may be challenged by requesting an assessment review), and the requirement for advance payment Belgium Phone Number Data can only be be included in the launch modality provided for in article 150, CTN. This is a case of incidence in which it is the taxpayer's duty to anticipate the payment of ITBI before the acquisition of the acquisition title or, when this occurs without prior payment, before its registration with the RGI. Another important point is understanding what should be understood as "launch by arbitration.
The interpretation given by the Judgment on the act and procedures carried out in light of article 148, CTN, is unusual in defining arbitration as a type of bilateral act or procedure, contrary to all doctrine. Some of these excerpts from the vote stand out: "RESP 1,937,821 Launch by Arbitration It is therefore clear that, given the specific characteristics of the event generating this tax, its calculation basis must come from the declaration provided by the taxpayer, except for the prerogative of the tax administration to review it , before or after payment, depending.
Therefore, tax procedures that require information on the value from the interested party, the issuance of a guide by the city hall with the pre-calculation of the tax (which may be challenged by requesting an assessment review), and the requirement for advance payment Belgium Phone Number Data can only be be included in the launch modality provided for in article 150, CTN. This is a case of incidence in which it is the taxpayer's duty to anticipate the payment of ITBI before the acquisition of the acquisition title or, when this occurs without prior payment, before its registration with the RGI. Another important point is understanding what should be understood as "launch by arbitration.
The interpretation given by the Judgment on the act and procedures carried out in light of article 148, CTN, is unusual in defining arbitration as a type of bilateral act or procedure, contrary to all doctrine. Some of these excerpts from the vote stand out: "RESP 1,937,821 Launch by Arbitration It is therefore clear that, given the specific characteristics of the event generating this tax, its calculation basis must come from the declaration provided by the taxpayer, except for the prerogative of the tax administration to review it , before or after payment, depending.