Fiscalité régionale et locale

mgehc2150  2021-2022  Charleroi

Fiscalité régionale et locale
3.00 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'
Learning outcomes

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
 
Teaching methods
Lectures
Evaluation methods
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


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

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Management (shift Schedule 2)

Executive certificate in Corporate Tax