References of "Bourgeois, Marc"
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See detailA legal and economic analysis of B2C carsharing models
Vanrykel, Fanny ULiege; Bourgeois, Marc ULiege; De Borger, Bruno

Conference (2019, May 28)

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See detailRevue de Fiscalité Régionale et Locale 2018-4
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2019), 2018(4),

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See detailFostering Share&Charge through proper regulation
Vanrykel, Fanny ULiege; Ernst, Damien ULiege; Bourgeois, Marc ULiege

in Competition and Regulation in Network Industries (2018)

This article studies the emergence of Share&Charge, a German platform that organizes the sharing of charging stations for electric vehicles (EVs) and the billing for the energy transactions. Share&Charge ... [more ▼]

This article studies the emergence of Share&Charge, a German platform that organizes the sharing of charging stations for electric vehicles (EVs) and the billing for the energy transactions. Share&Charge follows a peer-to-peer fashion, enabling direct transactions between charging station owners and EV drivers. On the demand side, the platform, with its interactive map, makes it possible for EV owners to find a charging station in the most suitable location, for instance, at their place of work or where they live. On the offer side, Share&Charge enables station operators (private individuals or companies) to rent their charging stations and eventually to sell the electricity they produce. Charging tariffs within the charging station network are determined by the charging station operators themselves, but the platform provides indicative tariffs. Launched in September 2017, Share&Charge follows other initiatives, such as the French platforms Wattpop and ChargeMap, and the Swedish Elbnb. Share&Charge’s network is already proven to be successful with German citizens. Share&Charge adds certain elements of value at different stages of EV utilization. First, this model allows for a co-financing of charging infrastructures by individuals and businesses in the private sector by sharing the infrastructure costs among EV drivers. Besides the purchase price of EVs, the implementation of charging infrastructures and their financing represent a significant barrier to the rise of e-mobility. Share&Charge helps remove this obstacle without adding a further burden on the governmental budget. In addition, this approach follows the ‘‘user pays principle,’’ which engages in fair and effective financing. Second, the platform increases decentralized production value and facilitates its expansion. It also helps in avoiding grid congestion and energy loss, as well as increasing flexibility within the electricity market. Third, data use enables the optimization of energy demand and supply, and the optimal determination of tariffs, although these remain facultative. Models like Share&Charge could thus positively impact energy policy by tackling several upcoming obstacles associated with the development of EVs and decentralized energy production capacities. However, new forms of network structures (decentralized networks, sharing economy) and new actors (prosumers, platforms, etc.) also raise regulatory challenges. This article presents some of the legal issues associated with the development of models like Share&Charge. In particular, we study the tax framework applicable to this model, assuming that as such, it would be introduced into the Belgian market. [less ▲]

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See detailSharing car: a legal and economic analysis of the taxation of B2C car sharing models
Vanrykel, Fanny ULiege; Bourgeois, Marc ULiege; De Borger, Bruno

Conference (2018, September 27)

Recently, shared mobility has become a hot topic in urban mobility discussions. Shared transportation models, like Ofo in Paris and Car2go in Madrid, affects people’s travel behaviour, generating social ... [more ▼]

Recently, shared mobility has become a hot topic in urban mobility discussions. Shared transportation models, like Ofo in Paris and Car2go in Madrid, affects people’s travel behaviour, generating social, environmental and land-use impacts. Notably, they can reduce car ownership, increase the use of alternative transportation modes, diminish fuel consumption, greenhouse gas emissions and the number of kilometres driven by car, and raise environmental awareness. Through a multidisciplinary approach combining law and economics, this contribution aims to analyse how business to consumer (B2C) carsharing models defy a number of selected taxes: motor vehicle taxes – mainly the registration tax and the annual circulation tax – and (future) road charges. We depart from the observation that these taxes and charges have been conceived in a context of car ownership, whereas new carsharing models are based on providing access to cars for personal use. The first part of this contribution provides a literature review on carsharing. It briefly points at the rise of new consumption models, it highlights carsharing’s main features, and it summarizes its potential benefits for sustainable mobility. The second part explores the recent policy shift in the use of motor vehicle taxes and road charges in Europe, with particular emphasis on Belgium. Finally, the third part gives an overview of the challenges posed by B2C carsharing to these tax instruments. [less ▲]

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See detailRegulatory Challenges for Share&Charge Models
Vanrykel, Fanny ULiege; Ernst, Damien ULiege; Bourgeois, Marc ULiege

in Network Industries Quarterly (2018), 20(3), 17-21

The platform Share&Charge provides an innovative solution to the lack of electric vehicles charging infrastructure, lying at the crossroad of the electricity market, the transport market and ... [more ▼]

The platform Share&Charge provides an innovative solution to the lack of electric vehicles charging infrastructure, lying at the crossroad of the electricity market, the transport market and digitalisation. This paper presents the functioning of Share&Charge and its potential, before assessing the tax treatment of operations involved in the use of the platform. [less ▲]

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See detailFostering Share&Charge through Proper Regulation
Vanrykel, Fanny ULiege; Ernst, Damien ULiege; Bourgeois, Marc ULiege

Conference (2018, June 22)

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See detailSyllabus Impôts directs et indirects
Verscheure, Céline ULiege; Bourgeois, Marc ULiege

Learning material (2018)

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See detailEditorial
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2018), 3

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See detailRevue de Fiscalité Régionale et Locale 2018-3
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2018)

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See detailRevue de Fiscalité Régionale et Locale 2018-2
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2018), 2

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See detailRevue de Fiscalité Régionale et Locale 2018-1
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2018), 1

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See detailLes effets insoupçonnés de l'arrêt Webmindlicenses de la Cour de justice sur la doctrine "Antigone" en droit fiscal belge
Bourgeois, Marc ULiege; Verscheure, Céline ULiege

in Wildemeersch, Jonathan (Ed.) L'Europe au présent! Liber amicorum Melchior Wathelet (2018)

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See detailRecueil de législation Droit fiscal - Tome I & II
Peeters, Bruno; Bourgeois, Marc ULiege; Peeters, Bart ULiege et al

Book published by KnopsPublishing (2018)

Les praticiens de la fiscalité et les étudiants trouveront dans le présent Recueil de législation les principaux textes indispensables, respectivement, à la mise en oeuvre et à l’apprentissage du droit ... [more ▼]

Les praticiens de la fiscalité et les étudiants trouveront dans le présent Recueil de législation les principaux textes indispensables, respectivement, à la mise en oeuvre et à l’apprentissage du droit fiscal. Le présent recueil contient une large sélection de textes normatifs se rapportant aux impôts directs et indirects en vigueur en Belgique, en ce compris les principales sources de la fiscalité locale, régionale, européenne et internationale. Le recueil a été divisé en deux tomes. Le Tome I contient la législation générale, les impôts directs, le droit européen et le droit international. Le Tome II contient la législation concernant la TVA, les droits d’enregistrement, les droits de succession, les droits et taxes divers, les impôts régionaux et les impôts locaux. L’édition 2018 englobe les textes publiés au Moniteur belge jusque, en ce compris, le 15 août 2018. [less ▲]

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See detailQuel équilibre des droits et obligations des entreprises vérifiées en Belgique?
Bourgeois, Marc ULiege; Verscheure, Céline ULiege

in Revue Française de Finances Publiques (2017), n°138

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See detail« Antigone » en droit fiscal : quelle évolution ?
Bourgeois, Marc ULiege; Verscheure, Céline ULiege

in Bourgeois, Marc; Verscheure, Céline; Herbecq, François (Eds.) et al Le droit fiscal en 2017 : questions choisies (2017)

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See detailLe crédit hypothécaire et l’impôt des personnes physiques : examen des nouveaux régimes régionaux de réduction d’impôt liés à l’habitation propre
Bourgeois, Marc ULiege; Voisin, Fanny ULiege

in Biquet, Christine; Beguin, Etienne (Eds.) Le crédit hypothécaire au consommateur (2017)

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See detailEditorial
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2017), 2017-1

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See detailRevue de Fiscalité Régionale et Locale 2017-2
Bourgeois, Marc ULiege

in Revue de Fiscalité Régionale et Locale (2017)

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