Tax exemption of public property - regional and local taxes

Project Details


This comparative study means to find out if there is a principle of tax exemption for the public property and for the activities of the public service. Can the national or federal, the regional and the local tax authority levy taxes on goods that are used by the other authorities to pursue their public duties? Do local authorities receive compensations? Does the exemption also concerns environmental taxes?

Effective start/end date1/01/0231/12/04


  • tax
  • local taxes
  • tax exemptions

Flemish discipline codes in use since 2023

  • Law and legal studies


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