The course starts with an overview of the Belgian authorities competences to levy taxes (federal state, regions/communities, provinces and municipalities).
Thorough study of the fiscal competences of these Belgian local and regional authorities, including actual problems concerning these fiscal competences( i.e. income tax), diffences between the regions, specific local taxes and levies and formal tax law local taxes .
The course focuses furthermore on the difference between taxes, retributions and other levies; on constitutional restrictions on tax legislation such as the principle of equality, the principle of legality and annuality, retroactivity, double taxation, economic and monetary union, principles of good governance (motivation of executive fiscal decisions and transparancy of governance),... . Rights and freedoms guaranteed under international conventions, particularly the European Convention on Human Rights, are also dealt with. Finally attention will be paid to the judicial control on tax legislation