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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 : | Marc Bourgeois |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the first semester, examination in June |
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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 |
| | International Taxation |
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| Students are introduced to international tax law, which focuses on taxation of income. After a presentation of unilateral measures taken by Belgium to resolve the issue of double taxation, the OECD Model Convention will be analysed generally, referring from time to time to specific conventions on double taxation that contain exemption clauses. |
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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). |
| | International Taxation |
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| The main objective is to explain the method of reasoning that should be followed to resolve situations of taxpayers who are connected to more than one State. With the use of a code with double taxation treaties that are most important to Belgium, students will be able to resolve simplified concrete cases. |
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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 . |
| | International Taxation |
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| Students should have basic knowledge of the Belgian tax system, including a first contact with the text of CIR/1992. |
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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. |
| | International Taxation |
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| The classes are given in the form of 3 x 3-hour lectures accompanied by slides.
Along with the theory, examples and exercises to resolve in groups are integrated. |
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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 |
| | International Taxation |
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| Given the active participation required during the classes, students are actively encouraged to attend classes. Nonetheless, given the schedule, to make it easier for students, these classes will be recorded on audio and video media. The recordings are available at the HD campus. |
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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. |
| | International Taxation |
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| Students should obtain a code with the most relevant legal sources. The code required for the Complementary Master's in Tax Law will suffice.
During the course, some additional documents are mentioned as recommended but not required readings. |
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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 |
| | International Taxation |
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| Written examination with open questions. Two cases are presented to the students one of which has elements that were not seen in class.
Students are expected to apply the correct legal texts and provide their interpretation depending on the principles seen in the course. |
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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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| | International Taxation |
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| Students can contact me at this email address bart.peeters2@kuleuven.be with any questions or to arrange an appointment. I am also available immediately before and after classes.
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| Items online : |
Local and Regional Taxation
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| Notes de cours |
| L'ensemble des notes de cours est disponible sur le campus HD : |
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European Taxation
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| Notes de cours |
| L'ensemble des notes de cours est disponible sur le campus HD : |
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International Taxation
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| Course notes |
| All course notes are available at the HD campus : |
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