Duration
12h Th
Number of credits
| Advanced Master in Tax Law | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course covers the following topics:
* The problem of the legal definition of tax and the distinction of this concept from other types of non-fiscal levies (remuneration, sanctions, social contributions, other types of parafiscal levies, sui generis levies).
* The principles relating to the distribution of fiscal powers between the State, the communities and the regions
- The fiscal autonomy of the communities and regions and its limits vs. the fiscal autonomy derived from the regions
- The legal basis of genuine regional taxes
- The legal basis of regionalized taxes
- Partial regionalisation of personal income tax (corporate tax?)
* The institutional principles relating to the fiscal autonomy of the provinces and municipalities *.
* General elements of regional and local tax procedures
Learning outcomes of the learning unit
* Ability to take a critical look at Belgian fiscal federalism
* To know the mechanisms of distribution of competences in tax matters
* Ability to assess the validity of the legal text establishing a local or regional tax
* Ability to assess the validity of a concrete tax assessment of a taxpayer, concerning a local or regional tax
* Ability to retrieve the rules of procedure applicable for a given regional or local tax
Prerequisite knowledge and skills
A basic knowledge of the institutional and constitutional structures of federal Belgium.
Planned learning activities and teaching methods
Ex Cathedra ectures with many practical examples. Each lecture is accompanied by a powerpoint.
The course is podcasted.
Mode of delivery (face to face, distance learning, hybrid learning)
Presential.
The course is nevertheless recorded (podcast).
Course materials and recommended or required readings
First and foremost, students must have the relevant constitutional and legislative texts at their disposal.
Secondly, the following documents are used as support material for the course:
* Powerpoint support for each course session.
* A syllabus on regional taxes and duties is given to students.
* Articles of doctrine are also provided to students, where appropriate.
* Finally, a portfolio of case law decisions is given to the students in the field of local taxation (taken from the Revue de fiscalité régionale et locale).
Exam(s) in session
Any session
- In-person
written exam ( open-ended questions )
Further information:
Open-book oral examination (examination time: 15 min.; preparation time: 15 min.)
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Teacher : Marc Bourgeois (marc.bourgeois@uliege.be)
Assistant : Gauthier Delobbe (G.Delobbe@uliege.be)