Maklu (763)

Werk in onroerende staat - Bijzondere toepassingsgevallen | Stefan Ruysschaert en Véronique De Vulder | 9789046610299

Werk in onroerende staat - Bijzondere toepassingsgevallen | Stefan Ruysschaert en Véronique De Vulder | 9789046610299

  • Maklu

€39.00

Auteurs: Stefan Ruysschaert en Véronique De Vulder ISBN: 9789046610299 Het onderscheid tussen werk in onroerende staat en leveringen met installatie of montage geeft bij btw-controles soms discussies. Het onderscheid is bovendien essentieel voor de al dan niet toepassing van de verlegging van de heffing en het eventueel toepassen van het verlaagd btw-tarief. Werk in onroerende staat als dienst mag ook niet verward worden met de verkoop (levering) van nieuwe gebouwen. Zeker in het geval een oud gebouw wordt verkocht om afgebroken te worden en er ook een aannemingscontract wordt afgesloten, dient nagegaan te worden of het niet gaat om een verkoop op plan. Het boek behandelt ten slotte de btw-regeling van bijzondere gevallen zoals de tuinaanleg, het vellen van bomen en het snoeien, sauna’s, liften, verwarmingsketels, stookolietanks, saneringswerken, … Over de auteurs: Stefan Ruysschaert is econoom (UGent) en actuaris (VUB). Hij is adviseur bij de FOD 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. Véronique De Vulder is master in de handels- en financiële wetenschappen, optie accountancy, en zaakvoerder van Interaccounts bv. Haar activiteiten situeren zich in de totale begeleiding van KMOvennootschappen, zowel op boekhoudkundig en fiscaal vlak als op het vlak van de interne organisatie, overdracht en waardering.

Added to cart

Strategic market position of the European Crime Prevention Network | Gert Vermeulen, Wim Hardyns, Lieven Pauwels, Jonas Dieussart| 9789046610503

Strategic market position of the European Crime Prevention Network | Gert Vermeulen, Wim Hardyns, Lieven Pauwels, Jonas Dieussart| 9789046610503

  • Maklu

€35.00

Auteur: Gert Vermeulen, Wim Hardyns, Lieven Pauwels, Jonas Dieussart ISBN: 9789046610503 The activities and tasks of the European Crime Prevention Network (EUCPN), established in 2001, have significantly expanded over the past two decades. In view of the further implementation of its multiannual strategy, the EUCPN has commissioned a study into its current and future strategic market position, conducted with the financial support of the EU’s Internal Security Fund – Police. This book reflects the results. Whilst the EUCPN proves a well-equipped, versatile and multipurpose network in the EU crime prevention area, consolidation and further boosting are due. Key suggestions are to enhance outputs and visibility, to intensify existing partnerships, to broaden target and beneficiary audiences, including at local levels, to implement practice-oriented, multi-language and multimedia approaches, and to focus on the implementation, monitoring, coordination and evaluation of crime prevention policies or strategies, including through cooperation with academia. On the authors: Gert Vermeulen is senior full professor of international and European criminal law at Ghent University and director of the Institute for International Research on Criminal Policy (IRCP) and the Knowledge and Research Platform Privacy, Information Exchange, Law Enforcement and Surveillance (PIXLES). Wim Hardyns is assistant professor of criminology at Ghent University and member of the Institute for International Research on Criminal Policy (IRCP) and the Knowledge and Research Platform Privacy, Information Exchange, Law Enforcement and Surveillance (PIXLES). Lieven Pauwels is associate professor of criminology at Ghent University, and director of the Institute for International Research on Criminal Policy (IRCP). Jonas Dieussaert is researcher at the Institute for International Research on Criminal Policy (IRCP), Ghent University.

Added to cart

The fundamentals of international commercial arbitration, 2nd revised edition

The fundamentals of international commercial arbitration, 2nd revised edition

  • Maklu

€43.00

Auteur(s): Niek Peters ISBN: 9789046610091 Written from a comparative perspective, with an eye for international instruments and guidelines, this book deals with the particulars of international commercial arbitration. In an easily accessible manner it considers among others: • the characteristics of international commercial arbitration • the advantages and perceived disadvantages of international commercial arbitration • the pros and cons of ad hoc and institutional arbitration • the laws applicable in international commercial arbitration • the essentials of the arbitration agreement and arbitrability • the establishment and composition of the arbitral tribunal • the duty of disclosure and the challenge of arbitrators • the end of the arbitrators’ mandate and their replacement • the organisation of the arbitration proceedings • the powers, duties and liability of arbitrators • the jurisdiction of the arbitral tribunal • the course of the arbitration proceedings, from the request for arbitration to the award • the form and content of the award • the recognition, enforcement and annulment of the award Everything is presented practically and analytically, drawing among others on case law and the experience of the author. Where indicated national arbitration acts as well as standing arbitration rules are compared and differences highlighted. For those who want to get acquainted with international commercial arbitration or seek guidance with regard to a specific question that may arise in the course of an international commercial arbitration this book provides a convenient reference work. Over de auteur(s): Professor Dr Niek Peters is partner in the Amsterdam office of Simmons & Simmons LLP and professor of international commercial arbitration at the University of Groningen, the Netherlands. He is an expert in the field of cross-border litigation and (international) arbitration, both investment and commercial. He has been counsel and arbitrator, having acted as chair, sole-arbitrator and co-arbitrator, in numerous domestic and international arbitrations, governed by various procedural and substantive laws, relating to diverse legal issues and sectors. In addition, he has acted as counsel in court proceedings relating to arbitration, including proceedings with regard to the enforcement and annulment of arbitral awards.

Added to cart

Facturering van diensten

Facturering van diensten

  • Maklu

€47.00

Auteur(s): Luc Heylens en Stefan Ruysschaert ISBN: 9789046610329 De correcte facturering van diensten is niet gemakkelijk en vereist een goede kennis van de btw-regels. Hoe worden bijvoorbeeld firmawagens en de “voordelen van alle aard” inzake btw gefactureerd en boekhoudkundig verwerkt? In dit boek wordt op een zeer praktische manier stapsgewijs geanalyseerd of er Belgische btw dient gefactureerd te worden of dat er daarentegen een vrijstelling geldt of dat de btw kan verlegd worden naar de medecontractant. Hoe moet de factuur opgesteld worden en welke zijn de verplichte vermeldingen? In welke taal? Wanneer moet er geen factuur worden uitgereikt? Wanneer is er steeds een factuur nodig, zelfs al verricht men diensten aan een particulier? Wat is de relatie tussen de factuur en de geregistreerde kassa? Uitgaand factuurboek of dagboek van ontvangsten? Wat met vouchers? Welke zijn de factureringsregels bij grensoverschrijdende diensten? Wat is “gevestigd” zijn, wat is een “vaste inrichting” hebben in het kader van het factureringsproces? Wat moet er op de factuur staan opdat de btw aftrekbaar is bij de medecontractant? Kortom een praktisch werkinstrument voor elke accountant of belastingconsulent. Over de auteur(s): Luc Heylens is belastingconsulent ITAA en zaakvoerder van LH VAT Consult BVBA. Hij startte zijn loopbaan bij de Administratie om vervolgens te adviseren vanuit consultancybedrijven. Hij is tevens een gewaardeerd docent op tal van opleidingen/seminaries omtrent de btw-materie. Voorts is hij auteur en medeauteur van diverse werken inzake btw. De btw-toepassingen bij internationale handelingen en de diensten is een van zijn stokpaardjes. Stefan Ruysschaert is adviseur bij de FOD Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. auteur van het boek “Zaken doen met het buitenland. Intracommunautaire handel, uitvoer-invoer en driehoeksverkeer” uitgegeven bij Maklu Uitgevers. 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.

Added to cart

Challenges of comparative criminological research. ( GERN Research Paper Series nr. 6)

Challenges of comparative criminological research. ( GERN Research Paper Series nr. 6)

  • Maklu

€49.00

Auteur(s): Gorazd Mesko, Joanna Shapland, Axel Groenemeyer, Carole Gayet-Viaud ISBN: 9789046610367 GERN (Groupement Européen de Recherches sur les Normativités) is a large consortium of scientific researchers in the domain of deviance and social control, more precisely studying delinquency, penal institutions, public policies of security and the importance of penal questions in society. Today the GERN is a scientific network present in ten European countries and abroad, uniting researchers of different disciplines. Each year the GERN organizes a doctoral summer school, giving PhD students from the consortium the opportunity to present and discuss their ongoing projects and research results as well as meet young and senior researchers. With the inauguration of this Research Paper Series, the GERN intends to monitor and disseminate cutting-edge studies into European security issues, reflecting the result of doctoral research in the framework of the GERN. The series provides an excellent platform from which to survey key emergent topics in the field. With this series, the editors and authors are contributing to a better understanding of contemporary questions, presenting recent research results and scientific reflection, by devising new approaches and by re-evaluating the heritage of social sciences in this domain. It implies openness concerning other disciplines and to the normative questions arising from the constructions of deviance and crime, the commission of criminal acts, its consequences and its development, as well as the application of deviance categories and the social or formal reaction to it by actors in the criminal justice system and beyond. This edited publication is the sixth volume of the GERN Research Paper Series stemming from the annual doctoral summer school that took place in Ljubljana (Slovenia) in 2018 and was co-organized by the GERN and the Faculty of Criminal Justice and Security, University of Maribor (Slovenia). The selected theme for this Summer School was “Challenges of Comparative Criminological Research”. Over de auteur(s):

Added to cart

Counter-terrorism & criminal law

Counter-terrorism & criminal law

  • Maklu

€39.00

Auteur(s): Stéphanie De Coensel ISBN: 9789046610510 In an effort to prevent a terrorist attack, legislators increasingly resort to criminal law measures at an early stage of the iter criminis . Although this pre-emptive turn is often criticized, a thorough assessment based upon the fundaments of the criminal justice system is largely absent in scholarly discourse. This book, therefore, subjects three types of terrorism-related offences (i.e. offences with an impact on expression, information and movement) in four Western-European countries (i.e. Belgium, the Netherlands, France and the United Kingdom) to a legitimacy test, based upon the principles of subsidiarity, proportionality and legality. Whilst subsidiarity primarily focusses on the grounds of criminalization (and more in particular the harm principle), proportionality and legality are reflected in a human rights assessment. The author examines the troublesome relationship between an efficient security policy and the value of well-established principles of substantive criminal law. She argues that lowering both the standards of actus reus and mens rea is a dangerous evolution which undermines the rule of law. Over de auteur(s): Stéphanie De Coensel holds a master’s degree in law (2016) and a PhD in law (2020). She has been a member of the Institute for International Research on Criminal Policy (IRCP) affiliated to the Department of Criminology, Criminal Law and Social Law since 2016 and was awarded a scholarship by the Special Research Fund of Ghent University. This publication is the result of her research, carried out within the IRCP.

Added to cart

BACKSOON UNSUBSCRIBED

We use cookies.

We use cookies and other tracking technologies to optimize our website and improve your experience. Learn more by reading our Cookies Notice.

Alternatively, you can manage your cookies here.