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High Council of Finance


Who we are and what we do

Our internal organization
Historical overview of the High Council of Finance
Overview of the institutional development of the High Council of Finance
Members of the High Council of Finance
How to contact the High Council of Finance?
Reports of the High Council of Finance,
only available in
French or Dutch
Send an e-mail if you wish to be informed about the publication of new reports of the High Council of Finance (Dutch or French only). 

Who we are and what we do

The members of the High Council of Finance are high level experts. 

Tasks

The members of the High Council of Finance:

   analyse and study fundamental budgetary, financial and fiscal issues;
suggest adaptations or reforms. 

They can act on their own initiative or at the request of the Federal Minister of Finance or the Minister of Budget.

See also "Fiscal Councils, independant forecasts and the budgetary process: lessons from the Belgian case" (430k). 

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Internal organization

The Bureau

A Bureau created within the High Council of Finance organizes the activities of the High Council.


Structure of the High Council of Finance: two permanent sections and a study group

Since the reform of April 2006, the High Council of Finance counts two permanent sections and a Study Group on Ageing.  

  

1. Section "Public sector borrowing requirement"

      Each year, this section publishes two reports: 
in March, an assessment of the implementation of the stability program in Belgium during the previous year;
in June, the Section's annual report, which analyses (as required by the special Law of June 16, 1989) the borrowing requirement of each of the local governements as well as the budgetary policy to be adopted.

On the other hand, the Section may give its opinion, on its own initiative or upon request of the federal Minister of Finance, as to the advisability of restricting the borrowing requirement of one or more authorities, depending on the necessity :

not to endanger the economic and monetary union;
to avoid a structural derailment of the borrowing requirements.

Composition (from March 2012 onwards)

 

  

2. Section "Taxation and social security contributions"

      High-level experts, qualified to give opinions about any issues, general or specific, in the field of taxation and social security contributions.

Composition (from March 2012 onwards)

 

  

Study Group on Ageing

     

The law ďguaranteeing the continuing reduction of public debt and the creation of an Ageing FundĒ created a Working Group on Ageing. (Law of 5 September 2001). 

The Working Group has to publish an annual report concerning the budgetary and social consequences of ageing.

 

Deliberation by the plenary council

The Plenary Council comprises all the members of the High Council. Il discusses the matters submitted to it by the Minister of Finance or any other financial, fiscal or taxation matter.

The federal Minister of Finance presides the Plenary Council.

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Historical review of the High Council of Finance

You can download a pdf-file (125 Kb) about the history of the High Council of Finance: "Bondige geschiedenis van de Hoge Raad van FinanciŽn" (availible in Dutch only). 

Publications in the Belgian Official Journal (Belgisch Staatsblad - Moniteur Belge) of the annual report on the activities of the High Council of Finance
year Official Journal of year Official Journal of
1969 24.03.1970 1989 21.07.1990
1970 11.09.1971 1990 06.04.1991
1971 21.06.1972 1991 25.01.1992
1972 27.07.1973 1992 23.02.1993
1973 17.09.1974 1993 18.03.1994
1974 30.07.1975 1994 08.02.1995
1975 11.06.1976 1995 24.02.1996
1976 22.09.1977 1996 17.07.1997
1977 01.04.1978 1997 03.03.1998
1978 04.10.1979 1998 05.05.1999
1979 10.04.1980 1999 10.03.2000
1980 09.04.1981 2000 31.05.2001
1981 01.05.1982 2001 15.02.2002 (Ed.2)
1982 06.04.1983 2002 30.05.2003 (Ed.2)
1983 14.03.1984 2003 12.03.2004
1984 16.05.1985 2004 08.04.2005 (Ed. 2)
1985 18.04.1986 2005 27.12.2006 (Ed. 2)
1986 12.05.1987 2006 21.02.2007 (Ed. 2)
1987 05.03.1988 2007 26.01.2009 (Ed. 2)
1988 21.02.1989    

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Overview of the institutional development of the High Council of Finance 

You can download a pdf-file (283 Kb) about the institutional development of the High Council of Finance: Institutionele geschiedenis van de Hoge Raad van FinanciŽn 1936-1996" (available in Dutch only). 

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Information provided by : Research and Documentation Department, JoŽl Van Calster

Webauthor Brigitte Degeest

Information last modified on: 30.03.2012

 

Copyright © 2002 FPS Finance - Belgium, Administration of the Treasury - Internet/intranet Team