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| DROI0214-1 | Droits d'enregistrement | ||||||||
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| Duration : | 30h Th | ||||||||
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| Holder(s) : | Xavier Parent | ||||||||
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| Substitute(s) : | Eric Bruyère | ||||||||
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| Course contents : | The course is divided into four main sections: - the act of regsitration (effects, mandatory registration acts, persons under the obligation to register, schedules, sanctions); - general principles applicable to the collection of registration taxes; - rules applicable to the liquidation of proportional duties on real estate sale; divisions, dopnations, ans company operations (these topics are chsen for the interest they presnt for the notaries); - rules applicable to the restitution of duties and fraud. | ||||||||
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| Course objective : | Registration taxes are part of everyday practice of notaries. The course is therefore a mandatory part of the "licence en notariat". It is also interesting for a practitioner who wqhishes to specialize in fiscal matters. The subject-matter is specific enough to show in a different light well-known acts and operations studied in other tax-related courses. | ||||||||
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| Prerequisites : | The course demands a solid legal background in the following areas: tax law, general theory of obligations and contract law. This is the reason why this is offerd as a postgraduate course. However, it can be chosen as an elective course during the 5th year of the law degree (3rd licence en droit). | ||||||||
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| Organization : | The course takes place during the first semester (friday from 1 p.m to 3 p.m). It consists in theoretical conferences, questions and answers, exercises ans personnal works. | ||||||||
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| Written notes : | Courses notes are provided to the students. The notes contain many references to other sources of information, which proves very useful outside of the course itself. | ||||||||
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| Assessment : | An oral examination is planned, but the students will also be assessed on their participation to the projects proposed during the year. | ||||||||
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| Contacts : | Lecturer: X. PARENT Professeur ordinaire UNIVERSITE DE LIEGE Faculté de droit Boulevard du Rectorat, 7 Bât. B 31 B - 4000 LIEGE X.Parent@ulg.ac.be Tél. (bureau): 00343663060 Tél. (privé): 033243413050 Fax : 003243662952 Tutor: Xavier THIEBAUT Assistant UNIVERSITE DE LIEGE Faculté de droit Boulevard du Rectorat, 7 Bât. B 31 B - 4000 LIEGE Xavier.Thiebaut@ulg.ac.be Tél. (bureau): 003243663062 Fax. 003243662952 | ||||||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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