mgehc2150  2019-2020  Charleroi

Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
3 credits
7.5 h + 7.5 h
Hougardy Yves;
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'

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
Evaluation methods
Written examination
La procédure en matière de taxes locales ' Établissement et contentieux du règlement'taxe et de la taxe ' Jean'Pierre Magremanne, Frédéric Van De Gejuchte ' Editions Larcier 
Faculty or entity

Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Executive certificate in Corporate Tax

Master [120] in Management (shift Schedule 2)