| Academic year: | 2008-2009 |
| Course code module | MREC0650-A |
| Semester: | 1st semester |
| Credits: | 3 |
| Study load (hours) | 84 |
| Theory (hours): | |
| Practice/Exercises(hours): | 6,00 |
| Other (hours): | |
| Part-time program: | |
| Instructor(s) | Nicole Plets
|
| Language of instruction: | Dutch |
| Semester exam information: | exam in the 1st semester |
| Contract restriction information: | |
1. Prerequisites
*Algemene competenties
General
Bachelor of Laws
After entrance examination:
Master of Applied Economic Sciences
Master of Economic Sciences
Master of Commercial Sciences
Commercial Engineers
*Sequentiality
2. Objectives (expected learning outcomes)
- A specialised and profound knowledge of the Belgian local and regional authorities competences to levy taxes.
- Students will be able to apply the rules on specific questions and cases and report orally and in writing about the solutions.
3. Course content
- Thorough study of the fiscal competences of the Belgian local and regional authorities, including actual problems concerning these fiscal competences and specific local taxes and levies.
- Formal tax law local taxes (federal and Flemish regulations).
4. Teaching method
Direct contact: Lectures
Personal work: Assignments - individual
5. Assessment method
Exam: Oral, with written preparationClosed bookOpen questions
Written assignment: With oral presentation
6. Compulsory reading – study material
- M. DE JONCKHEERE en N. PLETS, Lokale en regionale belastingen, Brugge, Die Keure, most recent edition (2006)
- Code Tax Law.
- Relevant circular letters (local taxes).
- Local tax bills own municipality.
7. Recommended reading - study material
-Periodical and year-books "Lokale en regionale belastingen" .
- A. CLAES, "Milieuheffingen. Leegstandheffingen 1997-2002", in vzw Fiskofoon (ed), Fiscale rechtspraakoverzichten, Gent, Larcier, 2002, 229 p.
- M. DE JONCKHEERE (ed.), Topics lokale bedrijfsbelastingen, Antwerpen, Intersentia, 2008, 284 p.
- V. SEPULCHRE, Mémento de la fiscalité locale et régionale, Kluwer, most recent edition.
- E. VAN DOOREN, Jurisprudentiebundel gemeentelijke en provinciale fiscaliteit, Antwerpen, Maklu, 2000, 575 p.
- E. VAN DOOREN, Repertorium van de gemeentebelastingen in het Vlaamse Gewest, Brugge, Vanden Broele, 2005, 680 p.
- L. VERLINDEN, "Lokale belastingen 1975-2000", in vzw Fiskofoon (ed), Fiscale rechtspraakoverzichten, Gent, Larcier, 2001, 87 p.
- L. VERLINDEN, "Lokale belastingen 2000-2005", in vzw Fiskofoon (ed.), Fiscale rechtspraakoverzichten, Gent, Larcier, 2007, 110 p.
8. Tutoring