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| DROI2015-1 | Local and regional taxes
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Vincent Sepulchre |
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| Language : | Langue française |
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| Course contents : | The aim of this course is to review the specific rules that govern taxes other than those established by the federal state, i.e. taxes established by the communes, provinces, communities and regions. It also involves reviewing a certain number of the general principles of taxation, such as the definition of taxes and the system applicable to taxes, or retroactivity in fiscal matters, principles which have a particular relevance in this domain. The contents dealt with will be as follows:
1. The range of Belgian institutions
- Belgium is a federal state
- The history of Belgian federalisation
- -{}-The current structure of Belgian institutions
- A few important dates in local tax systems
- Review of the local tax system
- Review of the regional tax system
2. The "non bis in idem" principle in tax matters
3. The principle of equality and taxation differences between authorities with the same level of power
4. The tax system in the provinces
- Area of competence in the provinces
- Taxation competence particular to the provinces
- The taxes and collections established by other powers but paid to the provinces
- Provincial competence which provides for additional cents or remissions on tax proceeds established by other powers
5. The tax system in the communes
- Area of competence in the communes
- The tax system particular to the communes and the areas surrounding the communes
- The taxes and collections established by other powers but paid to the communes
- Communal competences which provide for additional cents or remissions on tax proceeds established by other powers
- Supervision of communal actions
- Existing communal taxes
6. The tax system in the regions
- Area of competence in the regions
- Evolution of the financing tax unit of the regions since 1970
- The tax system particular to the regions
- The taxes and collections established by other powers but paid to the regions: regional taxes
- Regional competence which provides for additional cents or remissions on the taxes established by other powers
- Tax competition
7. Tax competence of the communities
- Area of competence in the communities
- Evolution of the financing tax unit of the communities since 1970
- The tax system particular to the communities
8. Tax competence of the Brussels communities commissions
- Area of competence of the Brussels communities commissions
- Tax competence of the Brussels communities commissions
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| Course objective : | At the end of the course, students should have sufficiently mastered the rules governing local and regional tax systems, through their knowledge of the method of analysis, in order to be able to solve concrete cases which could be submitted to them in their professional life in this domain.
The exam will therefore be based on a concrete case that has to be solved; based on a specific text of local or regional tax law (decree, order or local regulations) and on the given situation of a taxpayer, this concrete case will require students to make a critical examination of this legislation and the way in which it was applied to the case in question. |
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| Prerequisites : | Elements of Local and Regional, European and International Tax Systems course from the core syllabus of the Complementary Master's Degree in Tax Law. |
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| Workshops : | The course will essentially consist of a presentation of the basic concepts of local and regional tax systems, with continuous examples of concrete cases solved with the students. |
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| Organization : | // |
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| Written notes : | A syllabus will accompany the course. |
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| Assessment : | The exam will be written since it is based on a concrete case that has to be solved; based on a specific text of local or regional tax law (decree, order or local regulations) and on the given situation of a taxpayer, this concrete case will require students to make a critical examination of this legislation and the way in which it was applied to the case in question.
The assessment will essentially take into account the student's method of reasoning in his/her analysis of the concrete case in question. |
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| Contacts : | sepulchre.vincent@skynet.be |
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