- Accueil
- EN
- Studying at ULB
- Find your course
- UE
-
Share this page
DROI-C637
Fiscalité régionale et locale
Course teacher(s)
Vincent Sepulchre (Coordinator)ECTS credits
5
Language(s) of instruction
french
Course content
- analyses the respective tax competences of the Federal State, the regions, the communities and the subordinate authorities; - presents the different aspects of regional taxation (the so-called regional taxes and green taxation); - examines the obstacles which the development of Community taxation is facing; - states the specific characteristics of local taxation; - presents an overview of the applicable rules of procedure in these different matters;
Objectives (and/or specific learning outcomes)
Aiming to make the students aware of the emerging regional taxation and the existing local taxation, this course traces the history and summarizes the evolution perspectives of the examined questions.
Evaluation
Method(s) of evaluation
- Other