Title Participants "International Double Taxation and the Right to Property A Comparative, International and European Law Analysis Conclusion Part I" "Filip Debelva" "International Double Taxation and the Right to Property A Comparative, International and European Law Analysis Conclusion Part II" "Filip Debelva" "Taxation of immovable property income in Belgium" "Bart Peeters" "International Double Taxation and the Right to Property: A Comparative, International and European Law Analysis" "Filip Debelva" "This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of comparison, the book also contains an analysis of the interpretation and application of the indirect expropriation standard as included in bilateral investment treaties. The author submits that relying on the right to property can yield positive results for the affected taxpayer, including in cases of international double taxation. In order to facilitate this assessment, the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is to be paid in cases of violation of the right to property and the allocation of such compensation among multiple states." "International Double Taxation and the Right to Property: A Comparative, International and European Law Analysis" "Filip Debelva" "This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of comparison, the book also contains an analysis of the interpretation and application of the indirect expropriation standard as included in bilateral investment treaties. The author submits that relying on the right to property can yield positive results for the affected taxpayer, including in cases of international double taxation. In order to facilitate this assessment, the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is to be paid in cases of violation of the right to property and the allocation of such compensation among multiple states." "Reforming the EPB certification and the property tax incentive to encourage additional investments in energy efficiency" "Victoria TARANU, Griet VERBEECK" "The EU member states have implemented energy performance of buildings (EPB) minimum requirements for new constructions, while in Flanders an additional property tax incentive is offered if higher standards of energy performance are achieved. The current paper aims to investigate whether the property tax incentive played a role in encouraging additional investments in energy efficiency in new constructions. It also aims to understand the mechanisms of the EPB certification process, including the decision-making between the client, the architect, and the EPC certifier, and the interplay between the implementation of the EPB regulations and the property tax incentive. For this purpose, in-depth, semi-structured interviews with EPC certifiers operating in Flanders were undertaken. Findings show that the property tax incentive plays an important role in additional investments, principally when the levels required by the property tax are close to the minimum standards as in recent years. The most commonly used methods to achieve lower E-levels1 than the minimum requirements are PV systems, followed by efficient ventilation systems, heat pumps and airtightness test to a lesser extent. Investments in systems are motivated by a common practice of making the EPB certification after the building permit was released; therefore, changes in the design are problematic. At this stage sufficiency or efficiency design strategies are difficult to be implemented and thus additional investments in systems are preferred. Only EPC certifiers who are the architects of the project have a more holistic approach and make EPB simulations at an earlier design stage. Requiring the EPB certificate before the building permit would encourage the engagement of the energy expert from an earlier design stage and a closer collaboration between the architect and the EPC certifier. Breaking the silos between the energy experts and the architects, as well as a holistic design are in line with the New European Bauhaus principles." "Fair and efficient taxation under partial control" "Erwin Ooghe" "We study fair and efficient tax–benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in the degree of control, ranging from no control (only ability matters) to full control (only effort matters). Fairness requires compensating individuals for differences in abilities but not for differences in tastes. We discuss the general properties of fair and efficient taxation and study two special cases – income taxation and tagging – in detail." "Reasons for International Double Taxation" "Filip Debelva" "Assessment of International Double Taxation" "Filip Debelva" "Taxation, stateness and armed groups : public authority and resource extraction in eastern Congo" "Kasper Hoffmann, Koen Vlassenroot, Gauthier Marchais"