DROI2103-1 : Legal and political aspects of public finance law

Study Programmes 2015-2016

DROI2103-1

Legal and political aspects of public finance law

Duration :

45h Th

Number of credits :

Master in law (120 ECTS)		6
Master in political sciences : general (120 ECTS)		5

Lecturer :

Marc Bourgeois

Substitute(s) :

Benoît Bayenet

Language(s) of instruction :

French language

Organisation and examination :

Teaching in the second semester

Units courses prerequisite and corequisite :

Prerequisite or corequisite units are presented within each program

Course contents :

This course will not be offered in the 2015-2016 academic year, but it will be offered in 2016-2017. It teaches public finance law. Although other topics, e.g. economics, may be mentioned in passing, the course's main subject is the legal framework of public spending and revenue (while not encroaching on the courses on tax law). The in-depth study of the economic aspects of public finance is covered in another course (prof. A. Jousten). After a general introduction placing the phenomenon of public finances in its overall context, the course examines the basic principles of budget law. The perspective is a static one: constitutional and legal principles; criteria related to the budget's presentation and study of the various forms of spending "credits"; analysis of the many exemptions that are often applied to basic budgetary principles: creation of separate public legal persons, use of the budgetary funds technique, removal of budget lines, overview of alternative funding methods for public services (public-private partnerships, service contracts in certain public organisations, etc.). The course then adopts a dynamic perspective, studying how the budgetary cycle works, from preparing the budget to closing the accounts, and including the various phases of the budget's "lifecycle" (adoption, execution, control). Particular emphasis is placed on the diversity of actors and on their respective roles (Court of Auditors, Inspectorate-General of Finances, High Council of Finance...). Classes will then focus on the legal framework of government borrowing. Finally, the course concludes with a general presentation of the rules that govern the funding of Belgium's communities and regions. This focuses on the current system of tax autonomy for regional authorities. If time allows, a specific presentation will be made either of the funding of social security, or of the European Union's budgetary system. Several external speakers will come and present certain aspects of the course from a practical perspective (especially the competences and functioning of the Court of Auditors).

Learning outcomes of the course :

The legislation governing public spending and public revenue is at the crossroads of several disciplines: constitutional law, administrative law, and tax law. However, its specificities justify teaching it on its own. The course's contribution is mostly theoretical. From a strictly legal standpoint, but also from a political and economic one, insight into public finance law is an essential ingredient in the education of anyone who is interested in public life, whether they be students in political science or in law. The point is to specifically offer a legal approach, as opposed to the other perspectives from which this topic can be studied. To this end, the course presents an overview, which is as comprehensive as possible, of all legal rules that govern public spending and, from a budgetary perspective, public revenues. It also provides insight into how operations and policies are controlled in this area (with an emphasis on the role of the Court of Auditors and on that of the Inspectorate-General of Finances). In addition, public finance law is one of the most frequently featured subjects in various public sector exams and recruitment competitions. The curriculum cannot ignore this highly practical aspect of the topic, and it can be considered that classes offer an adequate preparation to these exams. The course's final goal is to raise awareness among students on the content and implications of the general reform implemented by the laws of May 22, 2003.

Prerequisite knowledge and skills :

Students whose programme includes this course will have no trouble integrating it into the rest of their studies. Other cases (free students, SOCRATES students, etc.) should be examined on an individual basis. Relationships with other courses (constitutional law, various branches of administrative law, tax law) are evident.

Planned learning activities and teaching methods :

Mode of delivery (face-to-face ; distance-learning) :

Classes are held during the second term (February-May). 4 hours a week of lecture classes. Given the subject and the relatively small size of the auditorium, there will be no lab work. Questions on the course content will be answered directly during class. Students may occasionally be asked to prepare a question (e.g. complete an initial reading of a complex text) for the following class. In general, students will greatly improve their chances of success by actively and attentively participating in class. Depending on the students' interest for certain topics, group research projects may be assigned.