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The first Belgian francophone journal devoted to the taxation of the regions, provinces and local authorities

The first issue of Revue de fiscalité régionale et locale will come out on the occasion of the colloquium, taking place in Namur on March 14, 2013, on local authority taxes

It is one more signal of adapting to the developments within the Belgian institutional landscape: the first journal of regional and local taxation is being created. Published by the Larcier legal publishing company, it is edited by Professor Marc Bourgeois, a professor at the University of Liège’s Faculty of Law and co-President of the University of Liège’s Tax Institute. It will be presented on March 14, the day when a conference on the theme of regional and local taxation will take place in Namur.

The 6^th Reform of the State currently being prepared will substantially widen the field of the Regions’ taxation jurisdiction. Personal income tax will be greatly regionalised and the Regions will benefit from exclusive jurisdiction over a series of tax advantages for the moment granted by the federal government. These new areas of jurisdiction will be added to those already devolved to the regions in terms of property tax, inheritance tax and road tax, for example. Tomorrow the Regions will have to fund themselves by supplementary means amounting to approximately a quarter of personal income tax. For their part local authority and provincial taxation are also undergoing deep transformations sparking a raft of litigation to be dealt with by the courts and tribunals, in particularly following challenges on the part of taxpayers.
 
This just goes to show that the arrival of the Revue de fiscalité régionale et locale is perfect timing. Independent, written by taxation specialists from different universities, it will contain in depth analyses of tax law and public finances as well as of recent jurisprudence. The journal is mainly but not exclusively aimed at lawyers, university researchers and students, procurator-fiscals, tax advisors, public accountants, and the civil servants and employees of local authority or provincial governments, as well as politicians, generally speaking.

The aim of Revue de fiscalité régionale et locale, which started up within the ULg’s Tax Institute, is to ‘get stuck into’ current issues in terms of regional and local taxation with a level of excellence comparable to that of its Flemish counterpart Lokale & Regionale Belastingen.
 
The first issue will come out on March 14, 2013, on the occasion of the colloquium local authority taxes and their general principles (Namur).

Revue de fiscalité régionale et locale

Larcier Publishers - Quarterly – Around 300 pages
Editor-in-Chief: Pr Marc Bourgeois – Editorial secretary: Aurélien Bortolotti
Editorial committee: Marie-Pierre Donea, Bernard Jurion, Jean-Pierre Magremanne, Nathalie Pirotte, Adeline Römer, Arnaud Scheyvaerts, Vincent Sepulchre, Edoardo Traversa and Elly Van de Velde
Subscription: 150 Euros/year

Sommaire du Numéro 1

Éditorial, par Marc Bourgeois
Doctrine
- La motivation des règlements-taxes, par Dominique Vermer et Arnaud Scheyvaerts
- Les formules de répartition du fonds des communes orientent-elles la fiscalité locale ?, par Jean-François Husson
Jurisprudence
Cour constitutionnelle
- Arrêt no 19/2012 du 16 février 2012, avec Note d’observation de Vincent Sepulchre
Tribunal de première intance
- Civ. Liège, 21e Ch. (chambre à trois juges), 26 octobre 2012
- Mons, 6e Ch., 5 octobre 2012

Colloque Les taxes communales et leurs principes généraux

Jeudi 14 mars 2013, de 13h30 à 18h, Auditorium du Moulin de Beez (rue du moulin de Meuse 4, 5000 Beez-Namur)
Frais d’inscription : 150 euros (comprenant l’abonnement à la Revue de fiscalité régionale et locale en 2013). Inscription en ligne sur www.larcier.com
 
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