Fiscale transparantie: toerekening van inkomsten ; een onderzoek naar de classificatie van grensoverschrijdende samenwerkingsverbanden
In: Grondslagen van het fiscaal recht
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In: Grondslagen van het fiscaal recht
In: In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 3 ; p. 499-564
SSRN
World Affairs Online
Les praticiens de la fiscalité et les étudiants trouveront dans le présent Recueil de législation les principaux textes indispensables, respectivement, à la mise en oeuvre et à l'apprentissage du droit fiscal. Le présent recueil contient une large sélection de textes normatifs se rapportant aux impôts directs et indirects en vigueur en Belgique, en ce compris les principales sources de la fiscalité locale, régionale, européenne et internationale. Le recueil a été divisé en deux tomes. Le Tome I contient la législation générale, les impôts directs, le droit européen et le droit international. Le Tome II contient la législation concernant la TVA, les droits d'enregistrement, les droits de succession, les droits et taxes divers, les impôts régionaux et les impôts locaux. L'édition 2018 englobe les textes publiés au Moniteur belge jusque, en ce compris, le 15 août 2018.
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In: Forum qualitative Sozialforschung: FQS = Forum: qualitative social research, Band 12, Heft 1
ISSN: 1438-5627
In diesem Beitrag skizzieren wir unsere Motivation als Betreiber/innen kooperierender europäischer Netzwerke, diese Schwerpunktausgabe und die in ihr dokumentierte Tagung gemeinsam zu initiieren und umzusetzen. Am "KWALON-Experiment" beteiligten sich fünf Software-Entwickler/innen, indem sie ein Datenset zur Finanzkrise 2008-2009 analysierten, das wir ihnen zur Verfügung gestellt hatten. Zusätzlich wurden Software-Nutzer/innen eingeladen, ihre Erfahrungen mit qualitativer Datenanalyse-Software zu beschreiben und zu reflektieren. Im Folgenden stellen wir zunächst das "Experiment", seine "Regeln" sowie die von uns eingebrachten Forschungsfragen und Refexionsanstöße vor. Danach beschreiben wir das Datenset und die Erfahrungen, die wir aus dem "Experiment" gewonnen haben.
In: Tijdschrift voor Sociologie; Ziekte en gezondheid: sociale determinanten en maatschappelijke gevolgen, Band 29, Heft 2-3
ISSN: 0777-883X
People from lower socio-economic classes are confronted with several barriers that impede their access to health care. An important, though often forgotten barrier is embedded in the care-relationship. Differences in the social environment of health care workers and poor complicate the care-relationship. By means of in-depth interviews and focus groups with health care workers in the fields of primary and secondary antenatal and postnatal care and diabetes care we mapped their perception of poverty and of their care-relationship with intergenerational poor. Our results show that health care workers perceive the causes of poverty mainly on the individual level. When asked about the basic conditions for a good care-relationship health care workers stress the presence of trust and a fundamental attitude of relational equivalence, authenticity and respect. This ideal image has a stressfull relationship with the framework of individual guilt that puts the responsibility for a good care-relationship, at least partly, with the poor. Based on these results an educational program for health care workers has been developed.
Background There is a trend towards decentralisation of laboratory tests by means of Point-of-Care testing (POCT). Within hospitals, Belgian law requires a POCT policy, coordinated by the clinical laboratory. There is however no legal framework for POCT performed outside the hospital: no reimbursement, no compulsory quality monitoring and no limits nor control on the prices charged to the patient. Uncontrolled use of POCT can have negative consequences for individual and public health. Proposal We propose that POCT outside hospitals would only be reimbursed for tests carried out within a legal framework, requiring evidence-based testing and collaboration with a clinical laboratory, because clinical laboratories have procedures for test validation and quality monitoring, are equipped for electronic data transfer, are familiar with logistical processes, can provide support when technical issues arise and can organise and certify training. Under these conditions the government investment will be offset by health benefits, e.g. fall in antibiotic consumption with POCT for CRP in primary care, quick response to SARS-CoV2-positive cases in COVID-19 triage centres. Priorities 1 degrees extension of the Belgian decree on certification of clinical laboratories to decentralised tests in primary care; 2 degrees introduction of a separate reimbursement category for POCT; 3 degrees introduction of reimbursement for a limited number of specified POCT; 4 degrees setup of a Multidisciplinary POCT Advisory Council, the purpose of which is to draw up a model for reimbursement of POCT, to select tests eligible for reimbursement and to make proposals to the National Institute for Health and Disability Insurance (RIZIV/INAMI). ; No funding was received for this work. Meetings of the members of the Working Group POCT with external experts on POCT were facilitated by Roche Diagnostics Belgium (Machelen, Belgium).
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There is a trend towards decentralisation of laboratory tests by means of Point-of-Care testing (POCT). Within hospitals, Belgian law requires a POCT policy, coordinated by the clinical laboratory. There is however no legal framework for POCT performed outside the hospital: no reimbursement, no compulsory quality monitoring and no limits nor control on the prices charged to the patient. Uncontrolled use of POCT can have negative consequences for individual and public health. We propose that POCT outside hospitals would only be reimbursed for tests carried out within a legal framework, requiring evidence-based testing and collaboration with a clinical laboratory, because clinical laboratories have procedures for test validation and quality monitoring, are equipped for electronic data transfer, are familiar with logistical processes, can provide support when technical issues arise and can organise and certify training. Under these conditions the government investment will be offset by health benefits, e.g. fall in antibiotic consumption with POCT for CRP in primary care, quick response to SARS-CoV2-positive cases in COVID-19 triage centres. 1° extension of the Belgian decree on certification of clinical laboratories to decentralised tests in primary care; 2° introduction of a separate reimbursement category for POCT; 3° introduction of reimbursement for a limited number of specified POCT; 4° setup of a Multidisciplinary POCT Advisory Council, the purpose of which is to draw up a model for reimbursement of POCT, to select tests eligible for reimbursement and to make proposals to the National Institute for Health and Disability Insurance ().
BASE
There is a trend towards decentralisation of laboratory tests by means of Point-of-Care testing (POCT). Within hospitals, Belgian law requires a POCT policy, coordinated by the clinical laboratory. There is however no legal framework for POCT performed outside the hospital: no reimbursement, no compulsory quality monitoring and no limits nor control on the prices charged to the patient. Uncontrolled use of POCT can have negative consequences for individual and public health. We propose that POCT outside hospitals would only be reimbursed for tests carried out within a legal framework, requiring evidence-based testing and collaboration with a clinical laboratory, because clinical laboratories have procedures for test validation and quality monitoring, are equipped for electronic data transfer, are familiar with logistical processes, can provide support when technical issues arise and can organise and certify training. Under these conditions the government investment will be offset by health benefits, e.g. fall in antibiotic consumption with POCT for CRP in primary care, quick response to SARS-CoV2-positive cases in COVID-19 triage centres. 1° extension of the Belgian decree on certification of clinical laboratories to decentralised tests in primary care; 2° introduction of a separate reimbursement category for POCT; 3° introduction of reimbursement for a limited number of specified POCT; 4° setup of a Multidisciplinary POCT Advisory Council, the purpose of which is to draw up a model for reimbursement of POCT, to select tests eligible for reimbursement and to make proposals to the National Institute for Health and Disability Insurance ().
BASE