Research output per year
Research output per year
Project Details
Description
The federalisation of Belgium causes a new division of taxing competances between the federal and the regional gouvernments. So far, the future role of local tax-authorities has not been taken into consideration. this study means to envolve the topic of local tax-authorities has not been taken into consideration. This study means to envolve the topic of local taxes in the discussion concerning wich tax should be levied by what authority, and tries to adapt the local taxation to the needs of the 21st century.
| Acronym | OZR539 |
|---|---|
| Status | Finished |
| Effective start/end date | 1/01/01 → 31/12/02 |
Keywords
- local taxes
- additional income taxes
- tax competances
- real estate taxes
Flemish discipline codes in use since 2023
- Law and legal studies
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Research output
- 1 Article
-
De beperkingsbevoegdheid inzake gemeentebelastingen : wie bepaalt de grenzen van het materieel en het formeel fiscaal recht inzake gemeentebelastingen na de bijzondere wet van 13 juli 2001)
Translated title of the contribution :De beperkingsbevoegdheid inzake gemeentebelastingen : wie bepaalt de grenzen van het materieel en het formeel fiscaal recht inzake gemeentebelastingen na de bijzondere wet van 13 juli 2001 Research output: Contribution to journal › Article › peer-review