LEADER 05130nam 2200493 450 001 9910813596303321 005 20230807214701.0 010 $a2-87435-165-2 035 $a(CKB)3790000000019187 035 $a(EBL)2088645 035 $a(MiAaPQ)EBC2088645 035 $a(Au-PeEL)EBL2088645 035 $a(OCoLC)914149573 035 $a(EXLCZ)993790000000019187 100 $a20200123d2015 uy 0 101 0 $afre 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 13$aLa TVA et les avocats /$fSerge Mary 210 1$aBruxelles, [Belgium] :$cCorporate Copyright,$d[2015] 210 4$dİ2015 215 $a1 online resource (344 p.) 225 0 $aLes cahiers de la TVA 300 $aDescription based upon print version of record. 311 $a2-87435-154-7 320 $aIncludes bibliographical references. 327 $aCouverture; Page de titre; Pre?face; 1. Introduction; 2. Le syste?me de taxation; 2.1 Comparaison entre le nouveau et l'ancien re?gime; 2.2 Avantages, inconve?nients et difficulte?s lie?s au passage de l'exemption a? la taxation; 2.3 Assujettissement (identification a? la TVA et respect des autres obligations); 2.4 Les ope?rations imposables; 2.5 Lieux des ope?rations; 2.6 Les exemptions de TVA; 2.7 Le redevable de la taxe; 2.8 Fait ge?ne?rateur et exigibilite? de la taxe; 2.9 Base d'imposition (livraison de biens et prestation de services); 2.10 Taux; 3. Droit a? de?duction de la TVA; 3.1 Principes de base. 3.2 TVA due sur l'ope?ration3.3 Qualite? d'assujetti; 3.4 Conditions le?gales; 3.5 Exclusions et limitations; 3.6 Conditions formelles; 3.7 Moment de la de?duction; 3.8 Modalite?s d'exercice du droit de?duction et forclusion de ce droit; 3.9 Re?gime particulier d'auto-facturation et d'auto-liquidation de la taxe; 3.10 Les corrections de de?duction; 4. Obligations; 4.1 Identification a? la TVA; 4.2 Communication et utilisation du nume?ro d'identification a? la TVA; 4.3 Facturation et autre document; 4.4 Comptabilite?; 4.5 Obligations de?claratives; 4.6 Paiement de la taxe et acomptes. 5. Exercices pratiques5.1 Rappel des me?thodologies; 5.2 Ope?rations a? la sortie en Belgique; 5.3 Ope?rations a? la sortie et a? l'entre?e en Belgique -- relation entre avocat et avocat stagiaire ou collaborateur inde?pendant; 5.4 Ope?rations transfrontalie?res a? la sortie -- service de nature ge?ne?rale; 5.5 Ope?rations transfrontalie?res a? la sortie -- service relatif a? un bien immeuble; 5.6 Ope?rations transfrontalie?res a? l'entre?e et a? la sortie -- services de nature ge?ne?rale; 5.7 Importation; 5.8 Acquisition intracommunautaire de biens; 5.9 Re?vision des de?ductions et pre?le?vements; Annexe 1 Formulaire 604A. Annexe 2 Formulaire 604BAnnexe 3 Formulaire 604C; Annexe 4 Mode?le de journal des sorties; Annexe 5 Mode?le de journal des entre?es; Annexe 6 Mode?le de de?claration ordinaire; Annexe 7 Mode?le de de?claration spe?ciale (formule papier); Annexe 8 Mode?le de liste annuelle des clients assujettis a? la TVA (formule papier); Annexe 9 Mode?le de releve? a? la TVA des ope?rations intracommunautaires (formule papier); Annexe 10 Passage du re?gime de l'exemption a? la taxation; A. Fait ge?ne?rateur et exigibilite? de la taxe; 1. Prestations effectue?es avant et a? partir du 1er janvier 2014. 2. Acomptes verse?s a? un avocat avant le 1er janvier 20143. Tantie?mes des administrateurs ou ge?rants et participations be?ne?ficiaires des associe?s dans les cabinets d'avocats; 4. Participations be?ne?ficiaires des associe?s dans les cabinets d'avocats; 5. Fixation de la re?mune?ration par le pouvoir judiciaire intervenant en 2014 ou ulte?rieurement pour des prestations exe?cute?es avant le 1er janvier 2014; B. De?duction de la taxe et re?visions; 1. Principes; 2. Modalite?s; 3. Cas pratiques de re?cupe?ration de la TVA historique; Annexe 11 Bibliographie; Chez le me?me e?diteur en nume?rique; Copyright. 330 $aA partir du 1er janvier 2014, les ope?rations (pour la plupart des prestations de services) des avocats sont soumises a? la TVA, a? l'exception de certaines d'entre elles qui restent soit exempte?es, soit hors champ d'application de la taxe. Cet ouvrage, mis a? jour en fonction de la toute re?cente de?sicion de juillet 2014, est destine? a? expliquer de manie?re simple et pratique :- le syste?me de taxation, y compris le fait ge?ne?rateur et l'exigibilite? de la taxe ainsi que la base d'imposition ;- le syste?me de de?duction ;- les principales obligations lie?es au re?gime. Les nombreux exemples a? la fin du cah. 410 0$aLes cahiers de la TVA 606 $aSales tax 606 $aValue-added tax$zEurope 615 0$aSales tax. 615 0$aValue-added tax 676 $a336.271 700 $aMary$b Serge$01706058 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910813596303321 996 $aLa TVA et les avocats$94093241 997 $aUNINA LEADER 05095nam 22005893u 450 001 9911006630803321 005 20230803040117.0 010 $a1-5231-0966-1 010 $a0-486-16594-9 035 $a(CKB)3710000000317820 035 $a(EBL)1890299 035 $a(MiAaPQ)EBC1890299 035 $a(Au-PeEL)EBL1890299 035 $a(CaONFJC)MIL568206 035 $a(OCoLC)898422924 035 $a(EXLCZ)993710000000317820 100 $a20141222d2013|||| u|| | 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFundamental Formulas of Physics, Volume Two 205 $a1st ed. 210 $aNewburyport $cDover Publications$d2013 215 $a1 online resource (872 p.) 225 1 $aDover Books on Physics ;$vv.2 300 $aDescription based upon print version of record. 311 08$a0-486-60596-5 327 $aDOVER BOOKS ON ENGINEERING; Title Page; Copyright Page; PREFACE; Table of Contents; Chapter 16 - GEOMETRICAL OPTICS; 1. General Considerations; 2. The Characteristic Function of Hamilton (Eikonal of Bruns); 3. First Order Relationships; 4. Oblique Refraction; 5. Ray-Tracing Equations; Bibliography; Chapter 17 - PHYSICAL OPTICS; 1. Propagation of Light in Free Space; 2. Interference; 3. Diffraction; 4. Emission and absorption; 5. Reflection; 6. Scattering and dispersion; 7. Crystal Optics; 8. Magneto-optics and Electro-optics; 9. Optics of Moving Bodies; Bibliography 327 $aChapter 18 - ELECTRON OPTICS1. General Laws of Electron Optics; 2. Axially Symmetric Fields; 3. Specific Axially Symmetric Fields; 4. Path Equation in Axially Symmetric Field; 5. Paraxial Path Equations (for e? moc2) (See 5.7 for arbitrary electron energies.); 6. Electron Paths in Uniform Fields (e? moc2); 7. Focal Lengths of Weak Lenses (e? moc2); 8. Cardinal Points of Strong Lenses (e? moc2); 9. Electron Mirrors (e? moc2); 10. Aberrations (e? moc2); 11. Symmetrical Two-Dimensional Fields (e? moc2); 12. Deflecting Fields * (e? moc2); Bibliography; Chapter 19 - ATOMIC SPECTRA 327 $a1. The Bohr Frequency Relation2. Series Formulas; 3. The Sommerfeld Fine Structure Constant for Hydrogen-like Spectra; 4. Coupling; 5. Line Intensities; 6. Theoretical Zeeman Patterns; 7. Nuclear Magnetic Moments; 8. Formulas for the Refraction and Dispersion of Air for the Visible Spectrum; Bibliography; Chapter 20 - MOLECULAR SPECTRA; 1. General Remarks; 2. Rotation and Rotation Spectra; 3. Vibration and Vibration Spectra; 4. Interaction of Rotation and Vibration : Rotation-Vibration Spectra; 5. Electronic States and Electronic Transitions; Bibliography; Chapter 21 - QUANTUM MECHANICS 327 $a1. Equations of Quantum MechanicsBibliography; Chapter 22 - NUCLEAR THEORY; 1. Table of Symbols; 2. Nuclear Theory; Bibliography; Chapter 23 - COSMIC RAYS AND HIGH-ENERGY PHENOMENA; 1. Electromagnetic Interactions; 2. Shower Theory; 3. Nuclear Interactions; 4. Meson Production; 5. Meson Decay; 6. Geomagnetic Effects; Bibliography; Chapter 24 - PARTICLE ACCELERATORS; 1. General Description and Classification of High-Energy Particle Accelerators; 2. Dynamic Relations for Accelerated Particles; 3. Magnetic Guiding Fields; 4. Particle Acceleration; 5. Phase Stability and Phase Oscillations 327 $a6. Injection and Focusing7. Additional Remarks about Special Accelerators; Bibliography; Chapter 25 - SOLID STATE; Introduction; 1. Crystal Mathematics; 2. Elastic Constants; 3. Dielectrics and Piezoelectricity; 4. Conduction and Thermoelectricity; 5. Superconductivity; 6. Electrostatics of Ionic Lattices; 7. Thermal Vibrations; 8. Dislocation Theory; 9. Semiconductors; 10. Electron Theory of Metals; 11. Miscellaneous; Bibliography; Chapter 26 - THE THEORY OF MAGNETISM; 1. Paramagnetism; 2. Ferromagnetism; 3. Diamagnetism and Feeble Paramagnetism; Bibliography; Chapter 27 - PHYSICAL CHEMISTRY 327 $a1. Chemical Equilibrium 330 $a The republication of this book, unabridged and corrected, fills the need for a comprehensive work on fundamental formulas of mathematical physics. It ranges from simple operations to highly sophisticated ones, all presented most lucidly with terms carefully defined and formulas given completely. In addition to basic physics, pertinent areas of chemistry, astronomy, meteorology, biology, and electronics are also included.This is no mere listing of formulas, however. Mathematics is integrated into text, for the most part, so that each chapter stands as a brief summary or even short textbook of 410 0$aDover Books on Physics 606 $aMathematics 606 $aPhysics 606 $aPhysique -- Formules 615 4$aMathematics. 615 4$aPhysics. 615 4$aPhysique -- Formules. 676 $a530.15 700 $aMenzel$b Donald H$012891 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9911006630803321 996 $aFundamental Formulas of Physics, Volume Two$94389080 997 $aUNINA