Due to the COVID-19 crisis, the information below is subject to change,
in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
3 credits
7.5 h + 7.5 h
Q1
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'
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:
|
Teaching methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
Lectures
Evaluation methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
Written examination
Bibliography
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
CLSM
