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| Version 2012-2013 |
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| DROI2010-2 | Introduction to Local and Regional Taxation, International Taxation and European Taxation
- Local and Regional Taxation
- European Taxation
- International Taxation
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| Duration : | Local and Regional Taxation : 9h Th
European Taxation : 9h Th
International Taxation : 9h Th
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| Number of credits : |
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| Lecturer : | Local and Regional Taxation : Vincent Sepulchre
European Taxation : Marc Bourgeois
International Taxation : Bart Peeters
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| Coordinator : | N... |
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Language(s) of instruction :
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| French language |
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Course contents :
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 | | Local and Regional Taxation |
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| * The issue of the legal definition of taxes (vs. difference between payment, tax, royalties and social security contributions)
* The principles related to distribution of the right to tax between the State, the communities and the regions
* Tax autonomy of the communities and regions and its limits vs. tax autonomy derived from the regions
* The legal basis for regional taxes, like those levied on transactions (i.e., sales tax or stamp/capital duty)
* The legal basis for regional compulsory taxes (i.e., property tax, poll/capitation tax, etc.)
* The partial regionalisation of personal taxation (company taxation?)
* The principle institutions related to the fiscal autonomy of the provinces and the communes
* General elements of local fiscal procedure |
| | European Taxation |
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| The course will include an introduction to all the fundamentals of the tax law of the European Union.
Then, after a brief overview of the application of EU law in the field of direct taxation, the course develops the principles of the jurisprudence of the Court of Justice of the European Union, developed vis-à-vis the tax directly applicable in the various Member States of the European Union. The concepts of discrimination and interference with fundamental freedoms are fully developed, on the basis of practical examples. Students are encouraged to read about twenty decisions of the Court of Justice, mainly in connection with measures of Belgian law |
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Learning outcomes of the course :
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| | Local and Regional Taxation |
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| * Ability to examine Belgian fiscal federalism critically
* Ability to assess the validity of the legal text establishing a local or regional tax
* Ability to assess the validity of a concrete example of a taxpayer's tax assessment, relating to local or regional taxes |
| | European Taxation |
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| The aim is to enable students to detect in the Belgian tax legislation of potential violations of the right of the European Union.
The objective is, through reading many judicial decisions, develop reasoning in European tax law (mainly in direct relation to the fundamental freedoms of movement of EU taxation). |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| | Local and Regional Taxation |
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| None |
| | European Taxation |
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| Students are encouraged, prior to the first lesson to remember the basics of the institutional law of the European Union. A summary document is available to do so . |
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Planned learning activities and teaching methods :
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| | Local and Regional Taxation |
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| Lectures with many examples of current taxes |
| | European Taxation |
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| Ex cathedra statement interactivity with students when preliminary reading were recommended. |
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Mode of delivery (face-to-face ; distance-learning) :
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| | Local and Regional Taxation |
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| Face-to-face |
| | European Taxation |
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| Face-to-face |
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Recommended or required readings :
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| | Local and Regional Taxation |
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| None - Existence of notes |
| | European Taxation |
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| A powerpoint is available to students. Students are encouraged to seek their own case law decisions. |
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Assessment methods and criteria :
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| | Local and Regional Taxation |
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| A concrete case of a tax regulation or a decree and of a taxpayer's tax assessment will be given to students who will then have to identify the errors |
| | European Taxation |
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| Written examination (practical casus) - first session
Oral examination (four practical issues) - second session |
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Work placement(s) :
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| | Local and Regional Taxation |
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| None |
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Organizational remarks :
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| | Local and Regional Taxation |
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| None |
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Contacts :
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