Duration
Local and Regional Taxation : 9h Th
European Taxation : 9h Th
International Taxation : 9h Th
Number of credits
| Specialised master in tax law | 5 crédits |
Lecturer
Local and Regional Taxation : Marc Bourgeois
European Taxation : Isabelle Richelle
International Taxation : Bart Peeters
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, examination in June
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit 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
This course presents an initial overview of international tax law, with a focus on income tax. It presents both relevant Belgian laws as well as the double taxation conventions that Belgium has entered into.
After presenting the unilateral measures that Belgium has taken to resolve the problem of double taxation, the OECD Model convention will be analysed in a general way, occasionally with reference to specific double taxation conventions which include exemption clauses.
Learning outcomes of the learning unit
Local and Regional Taxation
*The ability to critically reflect on Belgian fiscal federalism * Understanding the mechanisms of dividing competences in tax matters * The ability to gauge the validity of legal texts establishing local or regional taxes * The ability to gauge the validity of a taxpayer's actual taxation in respect of 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.
International Taxation
Students must have a basic understanding of Belgian income tax legislation, including awareness of the text of the CIR/1992. This will be re-explained from the point of view of an international case.
Planned learning activities and teaching methods
Local and Regional Taxation
Lectures with many practical examples. Each class is accompanied with a PowerPoint.
European Taxation
Ex cathedra statement interactivity with students, especially when preliminary reading are 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 lolahd.
Recommended or required readings
Local and Regional Taxation
PowerPoint presentation for each class.
A syllabus relating to regional taxes and charges is provided to the students.
Academic articles will also be communicated to students.
A portfolio of case law decisions will be given to students regarding local taxation.
European Taxation
A powerpoint is available to students. Students are encouraged to seek their own case law decisions.
A bibliography is available on lol@HD.
International Taxation
Students should have a code with the most relevant legal sources (CIR, the most relevant CPDI, as well as the OECD Model).
The Code required for the Specialised Masters in Fiscal Law will suffice.
At the start of the course, some additional documents will be mentioned as recommended reading, although these are not compulsory.
Assessment methods and criteria
No translation.
Local and Regional Taxation
Oral open book exam.
Students must receive a grade of at least 8/20 for each part (Elements of Local, Regional, International and European Taxation) and an average of 10/20 in order for them to be awarded the course credits.
Failing that, they must resit the parts for which they did not receive a grade of at least 10/20 at the second session.
If students mathematically obtain an average equal to or higher than 10/20 after the second exam session, but score less than 8/20 in one part, a penalty point will be applied to the overall average. A penalty of two points will be applied if students obtain a score under 8/20 for two parts.
European Taxation
Written exam (practical cases) - first and second sessions.
Students must obtain a grade of at least 8/20 in each part (Elements of local, regional, international and European taxation) and an average of at least 10/20 in order to receive the course credits.
Failing that, they must resit the parts for which they did not receive a grade of at least 10/20 at the second session.
If students mathematically obtain an average equal to or higher than 10/20 after the second exam session, but score less than 8/20 in one part, a penalty point will be applied to the overall average. A penalty of two points will be applied if students obtain a score under 8/20 for two parts.
International Taxation
Written exam with open questions.
Two cases are presented to students, including one containing elements not addressed in class.
Students are expected to apply the correct legal texts and give their interpretation according to the principles addressed in class.
Students must obtain a grade of at least 8/20 in each part (Elements of local, regional, international and European taxation) and an average of at least 10/20 in order to receive the course credits.
Failing that, they must resit the parts for which they did not receive a grade of at least 10/20 at the second session.
If students mathematically obtain an average equal to or higher than 10/20 after the second exam session, but score less than 8/20 in on part, a penalty point will be applied to the overall average. A penalty of two points will be applied if students obtain a score under 8/20 for two parts.
Work placement(s)
Local and Regional Taxation
None
International Taxation
No.
Organizational remarks
Local and Regional Taxation
None
Contacts
Local and Regional Taxation
Professor : Marc Bourgeois (marc.bourgeois@uliege.be) Assistent : Fanny Voisin (fanny.voisin@uliege.be)
European Taxation
Isabelle.Richelle@uliege.be
International Taxation
Students can contact me at this email address Bart.Peeters@UGent.be
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
Assessment subjects
Assessment methods
Contacts
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
European Taxation
No change.
International Taxation
No change.
Assessment methods
European Taxation
No translation.
International Taxation
No translation.
Contacts
European Taxation
Isabelle.Richelle@uliege.be
International Taxation
Bart.Peeters@UGent.be.
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 :