Study Programmes 2015-2016
DROI2010-2  
Introduction to Local and Regional Taxation, International Taxation and European Taxation
  • Local and Regional Taxation
  • European Taxation
  • International Taxation
Duration :
Local and Regional Taxation : 9h Th
European Taxation : 9h Th
International Taxation : 9h Th
Number of credits :
Specialised master in tax law5
Lecturer :
Local and Regional Taxation : Marc Bourgeois
European Taxation : Isabelle Richelle
International Taxation : Bart Peeters
Coordinator :
Marc Bourgeois
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the first semester, examination in June
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Course contents :
Local and Regional Taxation
* The issue of the legal definition of taxes (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
The course will include an introduction to the fundamentals of the tax law of the European Union. After an overview on the possibilities to apply EU law in the field of taxation, the course will focus on the control of national tax laws, through the analysis of the case-law of the European Court of Justice. The course will more specially focus on the implementation of the fundamental freedoms.  Students are encouraged to read about twenty decisions of the Court of Justice, mainly in connection with measures of Belgian law
International Taxation
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.
Learning outcomes of the course :
Local and Regional Taxation
* 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
The aim is to inform the students on the applications of European law in the field of taxation and to enable them to detect in the Belgian tax legislation potential violations of the right of the European Union. The objective i alsos, through reading judicial decisions, to develop reasoning in European tax law (mainly in the field of direct taxation in relation with the fundamental freedoms of movement).
International Taxation
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.
Prerequisite knowledge and skills :
Local and Regional Taxation
None
European Taxation
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
Students should have basic knowledge of the Belgian tax system, including a first contact with the text of CIR/1992.
Planned learning activities and teaching methods :
Local and Regional Taxation
Lectures with many examples of current taxes. Powerpoint presentation for each lecture.
European Taxation
Ex cathedra statement interactivity with students, especially when preliminary reading were recommended.
International Taxation
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.
Mode of delivery (face-to-face ; distance-learning) :
Local and Regional Taxation
Face-to-face
European Taxation
Face-to-face
International Taxation
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.
Recommended or required readings :
Local and Regional Taxation
Powerpoint presentation for each lecture. Scientific papers are given to the students. Some case law decisions are referred to and given to the students.
European Taxation
A powerpoint is available to students. Students are encouraged to seek their own case law decisions.
International Taxation
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.
Assessment methods and criteria :
Local and Regional Taxation
Open-book oral exam. Practical cases.
European Taxation
Written examination (practical casus) - first and second sessions  
International Taxation
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.
Work placement(s) :
Local and Regional Taxation
None
Organizational remarks :
Local and Regional Taxation
None
Contacts :
Local and Regional Taxation
Professor : Marc Bourgeois (marc.bourgeois@ulg.ac.be)   Assistent : Aurélien Bortolotti (a.bortolotti@ulg.ac.be)
International Taxation
Students can contact me at this email address bart.peeters@ugent.be(bart.peeters2@kuleuven.be with any questions or to arrange an appointment. I am also available immediately before and after classes. )
 
Items online :
Local and Regional Taxation
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD :
European Taxation
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD :
International Taxation
Course notes
All course notes are available at the HD campus :