Teacher(s)

Hougardy Yves;

Language

French

Prerequisites

/

Main themes

Chapter I: The taxing rights of municipalities
A. Introduction: What is a municipality?
B. Seat of the taxing rights of the municipality
C. Impact of the tax/fee/payment distinction
D. Municipal taxation
E. Tax regulation and procedural elements
F. Examples of municipal taxes
Chapter II: The taxing rights of provinces
A. Introduction: What is a province?
B. The implementation of provincial taxation
Chapter III: The taxing rights of the Communities and Regions
A. History of the taxing rightsof the Communities and Regions
B. The Regions
a) Regional tax authority
1' Foundations
2' In the Walloon Region
3' Procedural elements
b) Secondary taxing rights: 'Regional taxes'
c) Derived taxing rights
d) Limits
C. The Communities
a) Community taxing rights
b) Secondary taxing rights: 'Community taxes'
c) Derived taxing rights: 'Shared Community taxes'

Aims

At the end of this learning unit, the student is able to :
1	On completion of this course, students will be able: to define the respective taxing rights of the municipalities, provinces, communities and regions to master current procedures in the context of local and regional taxes

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.

Teaching methods

Lectures

Evaluation methods

Written examination

Bibliography

Faculty or entity

CLSM