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Bilan sur les factors financiers de la taxation et de la fiscalité en Belgique.
La fiscalité est une matière en perpétuelle mutation qui nécessite une vigilance particulière. Les lois et arrêtés se succèdent et le contribuable éprouve des difficultés à suivre ces mutations.
C’est dans un souci de clarté, d’exactitude et de fiabilité qu’EdiPro a conçu cet ouvrage entièrement mis à jour.
Il comprend non seulement le Code des Impôts sur les Revenus et l’arrêté royal d’exécution pour l’exercice d’imposition 2014, mais également les modifications publiées jusqu’à la date du 20 mai 2014 et applicables à l’exercice d’imposition 2015.
Afin de permettre une recherche aisée, une desk des matières détaillée ainsi qu’un index pointu des mots clés sont mis à la disposition des praticiens et des étudiants.
En outre, tous les montants de base sont automatiquement indexés lorsque cette indexation est prévue par la loi. Les arrêtés royaux auxquels renvoie la loi sont également mentionnés.
Un info pratique pour mieux appréhender les enjeux de l'imposition en Belgique.
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