000			01973nab a2200289 c 4500
999			_c140789 _d140789
003			ES-MaIEF
005			20230613172316.0
007			ta
008			190620s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967327 _aJonckheere, Miguel de
245		0	_aOpen versus closed competence to tax _ba comparative legal study of municipal taxes in Belgium and the Netherlands
260			_c2019
500			_aResumen.
520			_aThis article describes and compares the possibilities under Belgian and Dutch law for taxation by local authorities. The most striking difference is that Belgian local authorities may decide on their own as to which taxes they wish to impose, save for interdictions imposed by law, whilst local authorities in the Netherlands can levy only those taxes allowed by national law. This study is to enquire if the differences in tax competence are as substantial as one might expect at first glance. More specifically, the authors compare the existence, meaning and scope of some general principles and principles of tax law which are considered to limit the municipal tax competence. The conclusion is that the scope of some principles and even their very existence seem to be affected to a considerable degree by the extent of the municipal tax autonomy. The Belgian open tax system has been widely constrained by general principles of tax law, that are absent or have less far reaching consequences in the closed tax system existing in the Netherlands.
650		4	_948620 _aTRIBUTOS LOCALES
650		4	_932229 _aAUTONOMIA TRIBUTARIA
650		4	_948085 _aPOTESTAD LEGISLATIVA
650		4	_942579 _aDESCENTRALIZACION FISCAL
650		4	_932312 _aBÉLGICA
650		4	_aPAISES BAJOS _943712
700	1		_967328 _aSchep, Arjen
700			_961690 _aMonsma, Anneke
773	0		_9160529 _oOP 2141/2019/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 5, May 2019, p. 468-489
942			_cART